1Amending the act of August 26, 1971 (P.L.351, No.91), entitled
2"An act providing for a State Lottery and administration
3thereof; authorizing the creation of a State Lottery
4Commission; prescribing its powers and duties; disposition of
5funds; violations and penalties therefor; exemption of prizes
6from State and local taxation and making an appropriation,"
7further providing for the definition of "income."

8The General Assembly of the Commonwealth of Pennsylvania
9hereby enacts as follows:

10Section 1. The definition of "income" in section 502 of the
11act of August 26, 1971 (P.L.351, No.91), known as the State
12Lottery Law, amended November 26, 2003 (P.L.212, No.37), is
13amended to read:

14Section 502. Definitions.

15The following words and phrases when used in this chapter
16shall have the meanings given to them in this section unless the
17context clearly indicates otherwise:

18* * *

1"Income." All income from whatever source derived,
2including, but not limited to, salaries, wages, bonuses,
3commissions, income from self-employment, alimony, support
4money, cash public assistance and relief, the gross amount of
5any pensions or annuities, including railroad retirement
6benefits, all benefits received under the Social Security Act
7(49 Stat. 620, 42 U.S.C. § 301 et. seq.) (except Medicare
8benefits), all benefits received under State unemployment
9insurance laws and veterans' disability payments, all interest
10received from the Federal Government or any state government or
11any instrumentality or political subdivision thereof, realized
12capital gains, rentals, workmen's compensation and the gross
13amount of loss of time insurance benefits, life insurance
14benefits and proceeds, except the first $10,000 of the total of
15death benefits payments, and gifts of cash or property, other
16than transfers by gift between members of a household, in excess
17of a total value of $300, but shall not include surplus food or
18other relief in kind supplied by a government agency, the 
19principal and any interest accrued from a savings bond or
20property tax rebate.

21* * *

22Section 2. This act shall take effect July 1, 2013, or
23immediately, whichever is later.