1Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
2No.1), entitled "An act providing for taxation by school
3districts, for the State funds formula, for tax relief in
4first class cities, for school district choice and voter
5participation, for other school district options and for a
6task force on school cost reduction; making an appropriation;
7prohibiting prior authorized taxation; providing for
8installment payment of taxes; restricting the power of
9certain school districts to levy, assess and collect taxes;
10and making related repeals," further providing for property
11tax rebate.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 1304(a)(2) of the act of June 27, 2006
15(1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief
16Act, is amended to read:

17Section 1304. Property tax; and rent rebate.

18(a) Schedule of rebates.--

19* * *

20(2) The following apply:

21(i) The base amount of any claim for property tax
22rebate for real property taxes due and payable during

1calendar year 2006 and thereafter shall be determined in
2accordance with the following schedule:

3  4Household Income		Amount of Real Property Taxes Allowed as Rebate
5$ 0 - $ 8,000		$650
6 8,001 - 15,000		500
7 15,001 - 18,000		300
8 18,001 - 35,000		250

9(ii) The supplemental amount for a claimant with a
10household income equal to or less than $30,000 and an
11eligible claim for property tax rebate for real property
12taxes due and payable during the calendar year preceding
13the first year in which a payment under section 505(b) is
14made and each year thereafter and whose real property
15taxes exceed 15% of the claimant's household income shall
16be equal to 50% of the base amount determined under
17subparagraph (i). A claimant who is a resident of a city
18of the first class, a city of the second class A or a
19school district of the first class A shall be ineligible
20for the supplemental amount under this subparagraph.

21(iii) The percentage of real property taxes allowed
22as rebate shall be equal to 100% for a claimant:

23(A) with a household income equal to or less 
24than $50,000 and an eligible claim for property tax
25rebate for real property taxes due and payable during
26calendar year 2014 and thereafter;

27(B) whose real property taxes exceed 5% of the 
28claimant's household income; and

29(C) who was at least 80 years of age or whose
30spouse, if a member of the household, was at least 80

1years of age during a calendar year in which real
2property taxes were due and payable.

3* * *

4Section 2. This act shall take effect in 60 days.