HB 2202 — An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions and for proof of claim.

PRINTER'S NO.     2895

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2202
                                               Session of
                                                 2026

     INTRODUCED BY HOGAN AND WATRO, FEBRUARY 6, 2026

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 9, 2026


                                     AN ACT
 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," in senior citizens property tax
11      and rent rebate assistance, further providing for definitions
12      and for proof of claim.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    The definition of "household income" in section
16   1303 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1),
17   known as the Taxpayer Relief Act, is amended to read:
18   Section 1303.    Definitions.
19      The following words and phrases when used in this chapter
20   shall have the meanings given to them in this section unless the
21   context clearly indicates otherwise:
22      * * *
23      "Household income."    All income received by a claimant and
 1   the claimant's spouse while residing in the homestead during the
 2   calendar year for which a rebate is claimed[.] from which the
 3   claimant can deduct money spent on utilities during the calendar
 4   year for which a rebate is claimed.
 5      * * *
 6      Section 2.    Section 1306(a) of the act is amended by adding a
 7   paragraph to read:
 8   Section 1306.    Proof of claim.
 9      (a)   Contents.--Each claim shall include:
10            * * *
11            (5)   Copies of household utility expenses, including
12      water, sewer, electric and natural gas bills as applicable.
13      * * *
14      Section 3.    This act shall take effect in 60 days.




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