PA HB1328

Creates the Veterans Property Tax Rebate and Rent Rebate Assistance Program for veterans honorably discharged from U.S. armed forces (including National Guard) within the past three years

Provides rebates ranging from $250 to $650 based on household income, with eligibility capped at $35,000 annual household income; homeowners with income at or below $30,000 whose property taxes exceed 15% of income receive an additional 50% supplemental rebate

Transfers $40,000,000 from the General Fund to establish the Veterans Property Tax Rebate and Rent Rebate Assistance Account in the State Treasury

Requires claimants to submit DD214 or DD215 discharge documentation and proof of property taxes or rent paid, with claims due by June 30 following the tax year (late filing accepted through December 31 if funds remain)

Imposes penalties for fraudulent claims including 25% penalty plus 1.5% monthly interest, and criminal misdemeanor charges with fines up to $1,000 or imprisonment up to one year