72 Pa. Stat. § 185-C

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 185-C - Property tax rent rebate.
(a)Use of money.--Amounts appropriated for COVID Relief -ARPA - Property Tax Rent Rebate shall be transferred to the State Lottery Fund and shall be used in accordance with this section.
(b)Additional amount.--A claimant under section 704 and Chapter 13 of the act of June 27, 2006 (1st Sp.Sess., P.L. 1873, No.1), known as the Taxpayer Relief Act, shall receive an additional amount of property tax rebate or rent rebate in lieu of property taxes. The amount of property tax rebate or rent rebate in lieu of property taxes under this subsection shall be equal to 70% of the claimant's property tax rebate or rent rebate in lieu of property taxes under section 704 and Chapter 13 of the Taxpayer Relief Act for calendar year 2021.
(c)Manner of payment to claimant.--The amount due to a claimant under subsection (b) shall be paid to the claimant in the same manner as amounts due to a claimant under section 704 and Chapter 13 of the Taxpayer Relief Act for calendar year 2021.
(d)Coordination of payment.--No later than August 31, 2022, the Department of Revenue shall begin making payments due to a claimant under subsection (b) at the same time as amounts due to the claimant under section 704 and Chapter 13 of the Taxpayer Relief Act for calendar year 2021 are made.
(e)Application.--No additional application shall be necessary for a claimant to receive the additional amount of property tax rebate or rent rebate in lieu of property taxes under this subsection.

72 P.S. § 185-C

Added by P.L. TBD 2022 No. 54, § 9, eff. 7/11/2022.