PRINTER'S NO. 1248
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.1072
Session of
2025
INTRODUCED BY CEPEDA-FREYTIZ, DAVANZO, SAMUELSON, VENKAT,
FREEMAN, ZIMMERMAN, McNEILL, GIRAL, WAXMAN, HILL-EVANS,
PROBST, MADDEN, CURRY, SANCHEZ, NEILSON, RIVERA, INGLIS,
D. WILLIAMS, STEELE, CERRATO, GREEN, VITALI, KHAN AND
HANBIDGE, APRIL 3, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 3, 2025
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, further providing for filing and
payment of claim.
Amending the act of August 26, 1971 (P.L.351, No.91), entitled
"An act providing for a State Lottery and administration
thereof; authorizing the creation of a State Lottery
Commission; prescribing its powers and duties; disposition of
funds; violations and penalties therefor; exemption of prizes
from State and local taxation and making an appropriation,"
in State Lottery, further providing for disposition of funds.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1305(a) and (c) 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 1305. Filing and payment of claim.
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25 (a) General rule.--Except as otherwise provided in
subsection (b), a claim for property tax or rent rebate [ shall]
must be filed with the department on or before the 30th day of
June of the year next succeeding the end of the calendar year in
which real property taxes or rent was due and payable[ .], and
the department shall pay the claim in accordance with this
section.
* * *
[(c) Payments from State Lottery Fund.-- Except as provided
under subsection (e)(3), no reimbursement on a claim shall be
made from the State Lottery Fund earlier than the day following
the 30th day of June provided in this chapter on which that
claim may be filed with the department. ]
* * *
Section 2. Section 311 of the act of August 26, 1971
(P.L.351, No.91), known as the State Lottery Law, is amended by
adding a subsection to read:
Section 311. Disposition of funds.
* * *
(c) Payments from State Lottery Fund.--The Department of
Revenue shall, as soon as practicable, pay from the State
Lottery Fund a claim that is filed and approved by the
secretary.
Section 3. This act shall take effect in 60 days.
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