PRINTER'S NO. 1285
No. 1117 Session of 1975
INTRODUCED BY ZWIKL, MILLIRON, HASKELL, McCALL, TAYLOR,
DOMBROWSKI, BELLOMINI, MORRIS, SHUMAN AND GREENFIELD,
APRIL 28, 1975
REFERRED TO COMMITTEE ON FINANCE, APRIL 29, 1975
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled "An
2 act providing property tax assistance to certain senior
3 citizens, widows and permanently disabled persons with
4 limited incomes; establishing uniform standards and
5 qualifications for eligibility to receive assistance;
6 imposing duties upon the Department of Revenue and making an
7 appropriation," further defining "income."
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. The definition of "income" in section 3, act of
11 March 11, 1971 (P.L.104, No.3), known as the "Senior Citizens
12 Property Tax Assistance Act, amended December 5, 1973 (No.136)
13 is amended to read:
14 Section 3. Definitions.--As used in this act:
15 (1) "Income" means, except as hereinafter specifically
16 excluded, all income from whatever source derived, including but
17 not limited to salaries, wages, bonuses, commissions, income
18 from self-employment, alimony, support money, cash public
19 assistance and relief, the gross amount of any pensions or
20 annuities including railroad retirement benefits, [all benefits
1 received under the Federal Social Security Act (except Medicare
2 benefits),] all benefits received under State unemployment
3 insurance laws [and veterans' disability payments], all interest
4 received from the Federal or any State government, or any
5 instrumentality or political subdivision thereof, realized
6 capital gains, rentals, workmen's compensation and the gross
7 amount of loss of time insurance benefits, life insurance
8 benefits and proceeds (except the first five thousand dollars
9 ($5,000) of the total of death benefit payments), and gifts of
10 cash or property (other than transfers by gift between members
11 of a household) in excess of a total value of three hundred
12 dollars ($300), but shall not include surplus food or other
13 relief in kind supplied by a governmental agency or property tax
14 assistance. The term "income" does not include any benefits
15 received as veterans' disability payments or under the Federal
16 Social Security Act, including Medicare benefits.
17 * * *
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