Pennsylvania HB 1328: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for veterans property tax rebate and rent rebate assistance; establishing the Veterans Property Tax Rebate and Rent Rebate Assistance Account; imposing penalties; and making a transfer.

Bill Text

PRINTER'S NO. 1528
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1328
Session of
2025
INTRODUCED BY HILL-EVANS, HANBIDGE, PROBST, PIELLI, GUENST,
MADDEN, KHAN, SANCHEZ, GIRAL, SOLOMON, NEILSON, CERRATO,
CEPEDA-FREYTIZ, MALAGARI, D. WILLIAMS, STEELE, GREEN,
DONAHUE, GALLAGHER AND CIRESI, APRIL 30, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 30, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for veterans property tax rebate and
rent rebate assistance; establishing the Veterans Property
Tax Rebate and Rent Rebate Assistance Account; imposing
penalties; and making a transfer.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XXIX-J
VETERANS PROPERTY TAX REBATE
AND RENT REBATE ASSISTANCE
Section 2901-J. Scope of article.
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This article relates to veterans property tax rebate and rent
rebate assistance.
Section 2902-J. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Account." The Veterans Property Tax Rebate and Rent Rebate
Assistance Account.
"Board." The Board of Finance and Revenue of the
Commonwealth.
"Claim." A claim for a property tax rebate or rent rebate
under this article.
"Claimant." An individual who is a veteran honorably
discharged from the armed forces of the United States, including
the National Guard, within the past three years and who files a
claim.
"DD214." A United States Department of Defense Report of
Separation Form 214 or a similarly effective form issued by the
Department of Defense relating to separation from military
service.
"DD215." A United States Department of Defense Incomplete
Awards, Decorations and Discharges Form 215 or similarly
effective form issued by the Department of Defense to correct
errors or make additions to a DD214 in order to ensure that a
veteran has accurate discharge documentation.
"Department." The Department of Revenue of the Commonwealth.
"Homestead." As follows:
(1) A dwelling, whether owned or rented, and so much of
the land surrounding it as is reasonably necessary for the
use of the dwelling as a home, occupied by a claimant.
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(2) The term includes:
(i) Premises occupied by reason of ownership or
lease in a cooperative housing corporation.
(ii) A mobile home that is assessed as realty for
local property tax purposes and the land, if owned or
rented by the claimant, upon which the mobile home is
situated, and other similar living accommodations.
(iii) A part of a multidwelling or multipurpose
building and a part of the land upon which it is built.
(iv) Premises occupied by reason of a claimant's
ownership or rental of a dwelling located on land owned
by a nonprofit incorporated association of which the
claimant is a member, if the claimant is required to pay
a pro rata share of the property taxes levied against the
association's land.
(v) Premises occupied by a claimant if the claimant
is required by law to pay a property tax by reason of the
claimant's ownership or rental, including a possessory
interest, in the dwelling, the land or both. Ownership
includes possession under a contract of sale, deed of
trust, life estate, joint tenancy or tenancy in common or
by reason of statutes of descent and distribution.
"Property tax rebate." A rebate under this article for real
property taxes.
"Real property taxes." All taxes on a homestead, exclusive
of municipal assessments, delinquent charges and interest, due
and payable during a calendar year.
"Rent in lieu of property taxes." Rent due and payable
during a calendar year to a landlord in connection with the
occupancy of a homestead, irrespective of whether the amount
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constitutes payment solely for the right of occupancy or
otherwise.
"Rent rebate." A rebate under this article for rent in lieu
of property taxes.
"Secretary." The Secretary of Revenue of the Commonwealth.
"Veteran." An individual who served in the armed forces of
the United States, including the National Guard.
Section 2903-J. Establishment of program.
The Veterans Property Tax Rebate and Rent