PRINTER'S NO. 3200
No. 2445 Session of 1980
INTRODUCED BY E. R. LYNCH, E. H. SMITH, LIVENGOOD, MANMILLER, PRATT, PITTS, GIAMMARCO, COCHRAN, E. G. JOHNSON, KANUCK, HALVERSON, B. D. CLARK, NAHILL, GREENFIELD, BROWN, REED, NOYE, SALVATORE, E. Z. TAYLOR, WILSON, McCALL AND DURHAM, APRIL 8, 1980
REFERRED TO COMMITTEE ON HEALTH AND WELFARE, APRIL 8, 1980
AN ACT 1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as 2 reenacted and amended, "An act providing property tax or rent 3 rebate and inflation dividends to certain senior citizens, 4 widows, widowers and permanently disabled persons with 5 limited incomes; establishing uniform standards and 6 qualifications for eligibility to receive rebates and 7 dividends; and imposing duties upon the Department of 8 Revenue," excluding part of Social Security benefits from 9 income. 10 The General Assembly of the Commonwealth of Pennsylvania 11 hereby enacts as follows: 12 Section 1. Clause (1) of section 3, act of March 11, 1971 13 (P.L.104, No.3), known as the "Senior Citizens Property Tax or 14 Rent Rebate and Older Persons Inflation Needs Act," reenacted 15 and amended June 16, 1975 (P.L.7, No.4), and amended December 16 21, 1979 (No.131), is amended to read: 17 Section 3. Definitions.--As used in this act: 18 (1) "Income" means all income from whatever source derived, 19 including but not limited to salaries, wages, bonuses, 20 commissions, income from self-employment, alimony, support
1 money, cash public assistance and relief, the gross amount of 2 any pensions or annuities including railroad retirement 3 benefits, [all] one-half of the benefits received under the 4 Federal Social Security Act [(except] (but excluding all 5 Medicare benefits), all benefits received under State 6 unemployment insurance laws and veterans' disability payments, 7 all interest received from the Federal or any State government, 8 or any instrumentality or political subdivision thereof, 9 realized capital gains, rentals, workmen's compensation and the 10 gross amount of loss of time insurance benefits, life insurance 11 benefits and proceeds (except the first five thousand dollars 12 ($5,000) of the total of death benefit payments), and gifts of 13 cash or property (other than transfers by gift between members 14 of a household) in excess of a total value of three hundred 15 dollars ($300), but shall not include surplus food or other 16 relief in kind supplied by a governmental agency or property tax 17 or rent rebate or inflation dividend. 18 * * * 19 Section 2. This act shall take effect in 60 days. C19L53RLC/19800H2445B3200 - 2 -