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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1730-E. Department of Revenue

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Income.--For the purposes of section 1303 of the act of June 27, 2006 (1st Sp.Sess., P.L. 1873, No. 1),  1 known as the Taxpayer Relief Act, the definition of “income” shall exclude, for a person who receives pension benefits as a beneficiary through the Federal Civil Service Retirement System that accrued during a period of employment for which the beneficiary was not required to make contributions under the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.), an amount determined by the Department of Revenue which shall equal 50% of the average retired worker Social Security payment for the previous calendar year for which the data is available from the Social Security Administration and published on the Social Security Administration's Internet website.

(b) Applicability.--The provisions of subsection (a) shall apply to property tax or rent rebate claims for tax or rent due and payable in calendar year 2018 and each calendar year thereafter.

(c) Military installation remediation program.--Notwithstanding Chapter 3-A of the act of December 8, 2004 (P.L. 1801, No. 238),  2 known as the Transit Revitalization Investment District Act, and any law providing for the confidentiality of tax records, the following shall apply:

(1) The qualified authority and each local taxing authority shall have access to a report and certification filed under Chapter 3-A of the Transit Revitalization Investment District Act on or after November 27, 2019.

(2) The qualified authority shall have access to State or local tax information filed on or after November 27, 2019, by a qualified business for a designated parcel under section 301-A(a)(4)  3 of the Transit Revitalization Investment District Act solely for the purpose of documenting the certification required under Chapter 3-A of the Transit Revitalization Investment District Act or determining the amount allocated to any uses specified under section 303-A(a)  4 of the Transit Revitalization Investment District Act.  Any other use of the tax information described in this subsection shall be prohibited as provided under law.

(2.1) The following apply to a qualified authority:

(i) The terms of members of the governing body of a qualified authority serving as of December 31, 2022, shall terminate on December 31, 2022.

(ii) Notwithstanding 53 Pa.C.S. § 5610(a) (relating to governing body), beginning on January 1, 2023, the governing body of a qualified authority shall be composed of the following members, who shall be appointed by the qualified municipality:

(A) Five permanent residents of the qualified municipality.

(B) Two permanent residents of a municipality that has within its geographic bounds a former military installation where activities caused per- and polyfluoroalkyl public drinking water contamination and which municipality is immediately adjacent to a qualified municipality.

(iii) The terms of members of the board of the qualified authority who are appointed under subparagraph (ii) after December 31, 2022, shall be staggered as provided under 53 Pa.C.S. § 5610.

(3) As used in this subsection, the following words and phrases shall have the meanings given to them in this paragraph unless the context clearly indicates otherwise:

“Military installation remediation project.”  As defined in section 103   5  of the Transit Revitalization Investment District Act.

“Qualified authority.”  As defined in section 103 of the Transit Revitalization Investment District Act.

“Qualified municipality.”  As defined in section 103 of the Transit Revitalization Investment District Act.

“Qualified tax.”  As defined in section 103 of the Transit Revitalization Investment District Act.

“Qualified taxpayer.”  As defined in section 103 of the Transit Revitalization Investment District Act.

1  53 P.S. § 6926.1303.
2  73 P.S. § 850.351 et seq.
3  73 P.S. § 850.351.
4  73 P.S. § 850.353.
5  73 P.S. § 850.103.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1730-E. Department of Revenue - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1730-e/

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