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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY COSTA, TARTAGLIONE, FONTANA, SOLOBAY, ORIE, LEACH, BREWSTER, BAKER, FERLO, STACK, BROWNE AND WASHINGTON, FEBRUARY 18, 2011 |
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| REFERRED TO FINANCE, FEBRUARY 18, 2011 |
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| AN ACT |
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1 | Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, |
2 | No.1), entitled "An act providing for taxation by school |
3 | districts, for the State funds formula, for tax relief in |
4 | first class cities, for school district choice and voter |
5 | participation, for other school district options and for a |
6 | task force on school cost reduction; making an appropriation; |
7 | prohibiting prior authorized taxation; providing for |
8 | installment payment of taxes; restricting the power of |
9 | certain school districts to levy, assess and collect taxes; |
10 | and making related repeals," adding a prohibition relating to |
11 | adding rent rebates. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. The act of June 27, 2006 (1st Sp.Sess., P.L. |
15 | 1873, No.1), known as the Taxpayer Relief Act, is amended by |
16 | adding a section to read: |
17 | Section 1314. Unlawful uses of rebates. |
18 | (a) Rebates used as part of lease or agreement prohibited.-- |
19 | It shall be unlawful for a landlord and tenant to enter into a |
20 | lease or agreement to assign or pay any portion of any rebate |
21 | payable under this chapter, to which a tenant may be entitled, |
22 | to the landlord or to the landlord's assignee or representative. |
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1 | (b) Penalties.--A landlord that violates this section shall |
2 | be ordered to fully reimburse the tenant of any portion of a |
3 | payment that was assigned or otherwise used as payment by the |
4 | tenant to the landlord. Additionally, a penalty of 25% of the |
5 | total amount of the payment to which the tenant was entitled |
6 | shall be imposed on the landlord and paid to the department. The |
7 | penalty shall bear interest at the rate of 1.5% per month from |
8 | the date of imposition until paid in full to the department. |
9 | (c) Enforcement.--The Attorney General shall enforce the |
10 | provisions of this section. |
11 | (d) Definitions.--The following words and phrases when used |
12 | in this section shall have the meanings given to them in this |
13 | subsection unless the context clearly indicates otherwise: |
14 | "Landlord." An owner of real property that leases property |
15 | to a tenant under a lease agreement. The term also includes a |
16 | person acting on behalf of such owner in the operation or |
17 | management of the real property. |
18 | "Tenant." A person who occupies a dwelling by reason of a |
19 | possessory interest in the real property on which the dwelling |
20 | is located under a lease agreement. |
21 | Section 2. This act shall take effect in 60 days. |
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