PRINTER'S NO. 1159
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
826
Session of
2019
INTRODUCED BY TOMLINSON, KILLION, BOSCOLA, YUDICHAK, BAKER,
COSTA AND K. WARD, SEPTEMBER 10, 2019
REFERRED TO FINANCE, SEPTEMBER 10, 2019
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in tax relief in cities of the
first class, further providing for supplemental senior
citizen tax reduction; and, in senior citizens property tax
and rent rebate assistance, further providing for property
tax and rent rebate.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 704 and 1304 of the act of June 27, 2006
(1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief
Act, are amended to read:
Section 704. Supplemental senior citizen tax reduction.
(a) Eligibility.--Beginning in the first year in which a
payment under section 505(b) is made and each year thereafter,
the following apply:
(1) Except as provided in paragraph (2), any resident of
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