PRINTER'S NO. 409
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
442
Session of
2023
INTRODUCED BY MAKO, FLOOD, McNEILL, STAATS, ECKER, GUENST, SMITH
AND ZIMMERMAN, MARCH 15, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 15, 2023
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, providing for additional rebate.
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. Additional rebate.
(a) Rebate.--In addition to any other property tax rebate or
relief provided under this act, there shall be an additional
$5,000 rebate to claimants who earned less than $60,000 in the
previous calendar year.
(b) Funding.--This rebate shall be funded with the money in
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the Senior Citizen Additional Property Tax Rebate Fund.
(c) Notice.--For the purpose of implementing this section,
the department shall submit a notice to the Legislative
Reference Bureau for publication in the Pennsylvania Bulletin
upon the establishment of the Senior Citizen Additional Property
Tax Rebate Fund.
Section 2. This act shall take effect as follows:
(1) The following shall take effect immediately:
(i) The addition of section 1314(c) of the act.
(ii) This section.
(2) The remainder of this act shall take effect on the
date of the publication of the notice under section 1314(c)
of the act.
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