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Pennsylvania House Bill 2802 establishes annual homeowner tax rebates funded by gaming revenue and modifies tax relief provisions

Original title: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in taxation by school districts, further providing for general tax authorization, for reimbursement and for disposition of income tax revenue and property tax reduction allocations and repealing provisions relating to school district options; in State funds formula, further providing for certification and calculation of minimum and maximum modifiers and repealing provisions relating to State property tax reduction allocation; providing for homeowner tax rebate; in tax relief in cities of the first class, further providing for tax relief and for supplemental senior citizen tax reduction; in school district choice and voter participation, repealing provisions relating to school district choice and further providing for voter participation; and, in senior citizens property tax and rent rebate assistance, further providing for property tax and rent rebate.

Last action · September 24, 2026: Referred to GAMING OVERSIGHT, Sept. 24, 2026Sponsors: Russ Diamond and 4 others

Introduced
Committee
Floor Vote
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What This Bill Would Do

Pennsylvania House Bill 2802 creates an annual gaming dividend for eligible homeowners funded by gaming revenue distributions and repeals several existing property tax reduction and school district option provisions, effective January 1, 2027.

Why it matters

Homeowners who meet residency and property tax payment criteria become eligible to receive direct annual financial rebates derived from state gaming funds, while school districts and local taxing authorities operate under revised revenue allocation and tax authorization rules.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Homeowners

Homeowners who meet occupancy, tax payment, and application criteria are eligible to receive an annual financial gaming dividend rebate.

Directly affected

County Assessors

Assessors must compile and submit lists of eligible homeowners of record and verify list corrections within specified time limits.

Directly affected

Treasury Department

The department must administer application procedures, calculate award amounts, review lists, and mail annual gaming dividends to homeowners.

Directly affected

School Districts

School districts operate under repealed and amended tax authorization, revenue disposition, and property tax reduction allocation frameworks.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible to receive the annual gaming dividend?
An individual who is domiciled and owns a in the Commonwealth, a grantor who placed a homestead in a revocable trust, or a partner or shareholder of an eligible family farm business, provided they occupied the homestead, paid real property taxes, are the owner of record as of July 1, and apply as prescribed.
When will the annual gaming dividends be mailed to homeowners?
The department shall issue and mail the annual gaming dividend by October 20, 2027, and each October 20 thereafter.
Does the annual gaming dividend count as taxable income?
No, an annual gaming dividend received under this chapter is not considered income under Article III of the Tax Reform Code of 1971 or for determining eligibility for state government programs.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Sep 24, 2026HouseCommittee
    Referred to GAMING OVERSIGHT, Sept. 24, 2026

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Shift from Property Tax Reductions to Direct Gaming Dividends

The legislation repeals older property tax reduction allocation formulas and school district options, replacing them with a centralized annual gaming dividend managed by the Treasury Department.

Connected Entities

Russ Diamond, Treasury Department, Department of Revenue and 4 more
PersonRuss Diamond“Prime sponsor of House Bill 2802, representing District 102”Map →
OrganizationTreasury Department“State agency tasked with administering and mailing the annual gaming dividend”Map →
OrganizationDepartment of Revenue“State agency handling administrative reviews, offsets, and recoveries”Map →
PersonBrad Roae“Co-sponsor representing District 6”Map →
PersonDan Moul“Co-sponsor representing District 91”Map →
PersonJake Banta“Co-sponsor representing District 4”Map →
PersonKUZMA“Co-sponsor representing District 39”Map →

Sources

Open source document

www.palegis.us

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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