PRINTER'S NO. 3200

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

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.








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