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Pennsylvania Consolidated Statutes

20 Pa. Cons. Stat. § 8145 (2026)

  Rental property.

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§ 8145.  Rental property.

(a)  Rent.--To the extent that a trustee accounts for receipts from rental property pursuant to this section, the trustee shall allocate to income an amount received as rent of real or personal property. This subsection includes an amount received for cancellation or renewal of a lease.

(b)  Deposit.--An amount received as a refundable deposit, including a security deposit or a deposit which is to be applied as rent for future periods:

(1)  shall be added to principal;

(2)  shall be held subject to the terms of the lease; and

(3)  is not available for distribution to a beneficiary until the trustee's contractual obligations have been satisfied with respect to that amount.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2017–2021 · leading case: Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017).
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Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017). “While we recognize that the leases designate these payments, among others, as “rental payments,” such a classification does not.”
Pennsylvania Env't Def. Found. v. Commonwealth, 161 A.3d 911 (Pa. 2017). “While we recognize that the leases designate these payments, among others, as “rental payments,” such a classification does not.”
PA. Environ. Def. Fd. v. Com & Gov. Wolf, No. 64 MAP 2019 (Pa. July 21, 2021). · cites it 4× “As other possible sources of law on remand we cited, inter alia, 20 Pa.C.S. § 8145, a section of the Uniform Principal and Income Act.”
PEDF v. Com. of PA, No. 228 M.D. 2012 (Pa. Commw. Ct. July 29, 2019). · cites it 2× “See Section 8145(a) of the Pennsylvania Uniform Principal and Income Act (2002 Act), 20 Pa. C.S. §8145(a). Only refundable deposits for rent shall be applied to principal.”
PA Env. Def. Fdn. v. Gov. Wolf, No. 10 MAP 2015 (Pa. June 20, 2017). “For example, the record on appeal is undeveloped regarding the purpose of up-front bonus bid payments, and thus no factual basis exists on which to determine how to categorize this revenue. While we recognize that the leases designate these payments, among others, as “rental…”
20 Pa. Cons. Stat. § 8145(a): 2 cases
PEDF v. Com. of PA, No. 228 M.D. 2012 (Pa. Commw. Ct. July 29, 2019). “See Section 8145(a) of the Pennsylvania Uniform Principal and Income Act (2002 Act), 20 Pa. C.S. §8145(a). Only refundable deposits for rent shall be applied to principal.”
PA. Environ. Def. Fd. v. Com & Gov. Wolf, No. 64 MAP 2019 (Pa. July 21, 2021). “As other possible sources of law on remand we cited, inter alia, 20 Pa.C.S. § 8145, a section of the Uniform Principal and Income Act.”
20 Pa. Cons. Stat. § 8145(b)(1): 2 cases
PEDF v. Com. of PA, No. 228 M.D. 2012 (Pa. Commw. Ct. July 29, 2019). “See Section 8145(a) of the Pennsylvania Uniform Principal and Income Act (2002 Act), 20 Pa. C.S. §8145(a). Only refundable deposits for rent shall be applied to principal.”
PA. Environ. Def. Fd. v. Com & Gov. Wolf, No. 64 MAP 2019 (Pa. July 21, 2021). “As other possible sources of law on remand we cited, inter alia, 20 Pa.C.S. § 8145, a section of the Uniform Principal and Income Act.”
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