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PRINTER'S NO. 864
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
747
Session of
2021
INTRODUCED BY COSTA, FONTANA, HUGHES, TARTAGLIONE, BREWSTER,
KANE, MUTH, HAYWOOD AND CAPPELLETTI, JUNE 7, 2021
REFERRED TO FINANCE, JUNE 7, 2021
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 senior citizens property tax
and rent rebate assistance, adding a prohibition relating to
adding rent rebates.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of June 27, 2006 (1st Sp.Sess., P.L.
1873, No.1), known as the Taxpayer Relief Act, is amended by
adding a section to read:
Section 1314. Unlawful uses of rebates.
(a) Rebates used as part of lease or agreement prohibited.--
It shall be unlawful for a landlord and tenant to enter into a
lease or agreement to assign or pay any portion of any rebate
payable under this chapter, to which a tenant may be entitled,
to the landlord or to the landlord's assignee or representative.
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(b) Penalties.--A landlord that violates this section shall
be ordered to fully reimburse the tenant of any portion of a
payment that was assigned or otherwise used as payment by the
tenant to the landlord. Additionally, a penalty of 25% of the
total amount of the payment to which the tenant was entitled
shall be imposed on the landlord and paid to the department. The
penalty shall bear interest at the rate of 1.5% per month from
the date of imposition until paid in full to the department.
(c) Enforcement.--The Attorney General shall enforce the
provisions of this section.
(d) Definitions.--The following words and phrases when used
in this section shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Landlord." An owner of real property that leases property
to a tenant under a lease agreement. The term includes a person
acting on behalf of the owner in the operation or management of
the real property.
"Tenant." A person who occupies a dwelling by reason of a
possessory interest in the real property on which the dwelling
is located under a lease agreement.
Section 2. This act shall take effect in 60 days.
20210SB0747PN0864 - 2 -
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