PRINTER'S NO. 2756
No. 2127 Session of 1976
INTRODUCED BY REED, DeMEDIO, PRATT, COLE, GREEN, MILLIRON,
BERLIN, O'KEEFE, GILLESPIE, TAYLOR AND DOMBROWSKI,
FEBRUARY 4, 1976
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 1976
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 amended, "An act providing property tax or rent rebate to
3 certain senior citizens, widows, widowers and permanently
4 disabled persons with limited incomes; establishing uniform
5 standards and qualifications for eligibility to receive a
6 rebate; and imposing duties upon the Department of Revenue,"
7 further defining income by excluding veterans pensions and
8 benefits.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Clause (1) of section 3, act of March 11, 1971
12 (P.L.104, No.3), known as the "Senior Citizens Property Tax
13 Assistance Act," reenacted and amended June 16, 1975 (No.4), is
14 amended to read:
15 Section 3. Definitions.--As used in this act:
16 (1) "Income" means all income from whatever source derived,
17 including but not limited to salaries, wages, bonuses,
18 commissions, income from self-employment, alimony, support
19 money, cash public assistance and relief, the gross amount of
20 any pensions or annuities including railroad retirement
1 benefits, all benefits received under the Federal Social
2 Security Act (except Medicare benefits), all benefits received
3 under State unemployment insurance laws [and veterans'
4 disability payments], all interest received from the Federal or
5 any State government, or any instrumentality or political
6 subdivision thereof, realized capital gains, rentals, workmen's
7 compensation and the gross amount of loss of time insurance
8 benefits, life insurance benefits and proceeds (except the first
9 five thousand dollars ($5,000) of the total of death benefit
10 payments), and gifts of cash or property (other than transfers
11 by gift between members of a household) in excess of a total
12 value of three hundred dollars ($300), but shall not include
13 surplus food or other relief in kind supplied by a governmental
14 agency or property tax rebate. Income shall not include funds
15 received from veterans pensions or other veterans benefits.
16 * * *
17 Section 2. This act shall take effect immediately and shall
18 apply to calendar years commencing January 1, 1976 and
19 thereafter.
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