PRINTER'S NO. 815
No. 724 Session of 2005
INTRODUCED BY SOLOBAY, ALLEN, BARRAR, BEBKO-JONES, BELARDI, BELFANTI, BROWNE, BUNT, CALTAGIRONE, CAPPELLI, CAWLEY, CIVERA, CLYMER, COSTA, CRAHALLA, DeLUCA, DeWEESE, EACHUS, FABRIZIO, FREEMAN, GERGELY, GOODMAN, GRUCELA, HARRIS, HERMAN, JAMES, MANN, MELIO, NAILOR, PALLONE, PETRARCA, PICKETT, PISTELLA, PRESTON, READSHAW, ROONEY, ROSS, SAINATO, SCAVELLO, SHANER, STABACK, E. Z. TAYLOR, THOMAS, WALKO, WANSACZ, WOJNAROSKI AND YUDICHAK, MARCH 1, 2005
REFERRED TO COMMITTEE ON FINANCE, MARCH 1, 2005
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 and 3 inflation dividends to certain senior citizens, widows, 4 widowers and permanently disabled persons with limited 5 incomes; establishing uniform standards and qualifications 6 for eligibility to receive rebates and dividends; providing 7 for transportation assistance grants and grants to area 8 agencies on aging for services to older persons; and imposing 9 duties upon the Department of Revenue," further defining 10 "income." 11 The General Assembly of the Commonwealth of Pennsylvania 12 hereby enacts as follows: 13 Section 1. Section 3(1) of the act of March 11, 1971 14 (P.L.104, No.3), known as the Senior Citizens Rebate and 15 Assistance Act, reenacted and amended December 21, 1979 16 (P.L.570, No.131), and amended June 25, 1999 (P.L.226, No.30), 17 is amended to read: 18 Section 3. Definitions.--As used in this act: 19 (1) "Income" means all income from whatever source derived,
1 including but not limited to salaries, wages, bonuses, 2 commissions, income from self-employment, alimony, support 3 money, cash public assistance and relief, the gross amount of 4 any pensions or annuities including railroad retirement benefits 5 for calendar years prior to 1999, and fifty per cent of railroad 6 retirement benefits for calendar years 1999 and thereafter, all 7 benefits received under the Federal Social Security Act (except 8 Medicare benefits) for calendar years prior to 1999, and fifty 9 per cent of all benefits received under the Federal Social 10 Security Act (except Medicare benefits) for calendar years 1999 11 and thereafter, all benefits received under State unemployment 12 insurance laws [and veterans' disability payments], all interest 13 received from the Federal or any State government, or any 14 instrumentality or political subdivision thereof, realized 15 capital gains, rentals, workmen's compensation and the gross 16 amount of loss of time insurance benefits, life insurance 17 benefits and proceeds (except the first five thousand dollars 18 ($5,000) of the total of death benefit payments), and gifts of 19 cash or property (other than transfers by gift between members 20 of a household) in excess of a total value of three hundred 21 dollars ($300), but shall not include surplus food or other 22 relief in kind supplied by a governmental agency or property tax 23 or rent rebate or inflation dividend. 24 * * * 25 Section 2. The amendment of section 3(1) of the act shall 26 apply to taxable years beginning after December 31, 2005. 27 Section 3. This act shall take effect in 60 days. A10L72JS/20050H0724B0815 - 2 -