PRIOR PRINTER'S NO. 1248 PRINTER'S NO. 1327
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, HANBIDGE,
WARREN AND SHAFFER, APRIL 3, 2025
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, APRIL 9, 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 DEFINITIONS
AND 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:
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24 SECTION 1. THE DEFINITION OF "INCOME" IN SECTION 1303 OF THE
ACT OF JUNE 27, 2006 (1ST SP.SESS., P.L.1873, NO.1), KNOWN AS
THE TAXPAYER RELIEF ACT, IS AMENDED TO READ:
SECTION 1303. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
* * *
"INCOME." ALL INCOME FROM WHATEVER SOURCE DERIVED,
INCLUDING, BUT NOT LIMITED TO:
(1) SALARIES, WAGES, BONUSES, COMMISSIONS, INCOME FROM
SELF-EMPLOYMENT, ALIMONY, SUPPORT MONEY, CASH PUBLIC
ASSISTANCE AND RELIEF.
(2) THE GROSS AMOUNT OF ANY PENSIONS OR ANNUITIES,
INCLUDING RAILROAD RETIREMENT BENEFITS FOR CALENDAR YEARS
PRIOR TO 1999 AND 50% OF RAILROAD RETIREMENT BENEFITS FOR
CALENDAR YEARS 1999 AND THEREAFTER.
(3) (I) ALL BENEFITS RECEIVED UNDER THE SOCIAL SECURITY
ACT (49 STAT. 620, 42 U.S.C. ยง 301 ET SEQ.), EXCEPT
MEDICARE BENEFITS, FOR CALENDAR YEARS PRIOR TO 1999, AND
50% OF ALL BENEFITS RECEIVED UNDER THE SOCIAL SECURITY
ACT, EXCEPT MEDICARE BENEFITS, FOR CALENDAR YEARS 1999
AND THEREAFTER.
(II) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ACT
TO THE CONTRARY, PERSONS WHO, AS OF DECEMBER 31, 2012,
ARE ELIGIBLE FOR THE PROPERTY TAX OR RENT REBATE SHALL
REMAIN ELIGIBLE IF THE HOUSEHOLD INCOME LIMIT IS EXCEEDED
DUE SOLELY TO A SOCIAL SECURITY COST-OF-LIVING
ADJUSTMENT.
(III) ELIGIBILITY IN THE PROPERTY TAX AND RENT
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30 REBATE PROGRAM PURSUANT TO SUBPARAGRAPH (II) SHALL EXPIRE
ON DECEMBER 31, 2016.
(4) ALL BENEFITS RECEIVED UNDER STATE UNEMPLOYMENT
INSURANCE LAWS.
(5) ALL INTEREST RECEIVED FROM THE FEDERAL OR ANY STATE
GOVERNMENT OR ANY INSTRUMENTALITY OR POLITICAL SUBDIVISION
THEREOF.
(6) REALIZED CAPITAL GAINS AND RENTALS.
(7) WORKERS' COMPENSATION.
(8) THE GROSS AMOUNT OF LOSS OF TIME INSURANCE BENEFITS,
LIFE INSURANCE BENEFITS AND PROCEEDS, EXCEPT THE FIRST
[$5,000] $10,000 OF THE TOTAL OF DEATH BENEFIT PAYMENTS.
(9) GIFTS OF CASH OR PROPERTY, OTHER THAN TRANSFERS BY
GIFT BETWEEN MEMBERS OF A HOUSEHOLD, IN EXCESS OF A TOTAL
VALUE OF $300.
THE TERM DOES NOT INCLUDE SURPLUS FOOD OR OTHER RELIEF IN KIND
SUPPLIED BY A GOVERNMENTAL AGENCY, PROPERTY TAX OR RENT REBATE ,
INFLATION DIVIDEND, FEDERAL VETERANS' DISABILITY PAYMENTS OR
STATE VETERANS' BENEFITS .
* * *
SECTION 2. SECTION 1305(A) AND (C) OF THE ACT ARE AMENDED TO
READ:
Section 1305. Filing and payment of claim.
(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.
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[(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 3. 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 4. This act shall take effect in 60 days.
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