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20 Pa. Cons. Stat. § 8145

  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 Environmental Defense Foundation v. Commonwealth
Sort: Relevance Newest Treatment
Pennsylvania Environmental Defense Foundation v. Commonwealth (2017) pa “While we recognize that the leases designate these payments, among others, as “rental payments,” such a classification does not.”
Pennsylvania Environmental Defense Foundation v. Commonwealth (2017) pa “While we recognize that the leases designate these payments, among others, as “rental payments,” such a classification does not.”
PA. Environ. Defense Fd., Aplt. v. Com & Gov. Wolf (2021) pa · 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 (2019) pacommwct · 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. Defense Fdn., Aplt. v. Gov. Wolf (2017) pa “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 (2019) pacommwct “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. Defense Fd., Aplt. v. Com & Gov. Wolf (2021) pa “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 (2019) pacommwct “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. Defense Fd., Aplt. v. Com & Gov. Wolf (2021) pa “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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