An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further providing for exclusions from sales and use tax, for personal income tax definitions and for exemptions from the utilities gross receipts tax; authorizing the Governor to issue emergency gasoline declarations under certain circumstances; providing property tax or rent rebate to certain senior citizens, widows, widowers and permanently disabled persons with limited incomes; establishing uniform standards and qualifications for eligibility to receive rebates; providing for transportation assistance grants and grants to area agencies on aging for services to older persons; imposing duties upon the Department of Revenue; and making a repeal.