PRINTER'S NO. 3831
No. 2576 Session of 2008
INTRODUCED BY PAYNE, ARGALL, BAKER, BEAR, BELFANTI, BEYER,
BOBACK, BOYD, BRENNAN, BUXTON, CALTAGIRONE, CAPPELLI,
CARROLL, CAUSER, COHEN, COSTA, CREIGHTON, DALLY, DeLUCA,
DENLINGER, ELLIS, EVERETT, FAIRCHILD, FREEMAN, GEIST, GEORGE,
GIBBONS, GILLESPIE, GINGRICH, GODSHALL, GOODMAN, GRELL,
GRUCELA, HALUSKA, HARHART, HICKERNELL, HORNAMAN, JAMES,
KILLION, KOTIK, KULA, LONGIETTI, MAHER, MANDERINO, MANN,
McILHATTAN, MELIO, MENSCH, METCALFE, MILLARD, R. MILLER,
MILNE, MOYER, MUNDY, MURT, MUSTIO, NAILOR, M. O'BRIEN,
O'NEILL, PALLONE, PETRARCA, PICKETT, PYLE, RAMALEY, RAYMOND,
READSHAW, ROCK, ROHRER, RUBLEY, SAINATO, SAYLOR, SCAVELLO,
SEIP, SIPTROTH, S. H. SMITH, SOLOBAY, SONNEY, STERN, SURRA,
R. TAYLOR, THOMAS, VULAKOVICH, WALKO, WHEATLEY, J. WHITE,
YOUNGBLOOD, YUDICHAK AND KORTZ, JUNE 2, 2008
REFERRED TO COMMITTEE ON FINANCE, JUNE 2, 2008
AN ACT
1 Prohibiting the qualification of certain rebates of Federal
2 moneys as income for the purposes of determining a person's
3 eligibility for assistance under certain programs of the
4 Commonwealth; and excluding the rebates for income tax
5 purposes.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Federal rebates.
9 (a) Prohibition.--Federal economic stimulus rebates issued
10 by the United States Department of the Treasury in 2008 to
11 offset the effects of the national economic recession on
12 individual citizens may not be considered by any department of
13 the Commonwealth to render a person ineligible for any of the
1 following programs:
2 (1) Low Income Home Energy Assistance Program (LIHEAP).
3 (2) Pharmaceutical Assistance Contract for the Elderly
4 Program (PACE).
5 (3) Senior Citizens Property Tax or Rent Rebate Program.
6 (4) Any other State program for which the income level
7 of the applicant is a criteria for eligibility.
8 (b) Eligibility for programs.--A person's eligibility, based
9 on the person's income level, for any program set forth under
10 subsection (a) shall be established or shall continue as if the
11 economic stimulus rebate payment were not received, and for
12 purposes of determining such eligibility, a rebate may not be
13 considered as income to the person.
14 Section 2. Income tax exclusion.
15 The income derived from the 2008 Federal economic stimulus
16 rebate to an individual shall be excludable from the amount of
17 income upon which the individual owes Pennsylvania income tax
18 under Article III of the act of March 4, 1971 (P.L.6, No.2),
19 known as the Tax Reform Code of 1971.
20 Section 3. Retroactivity.
21 This act shall be retroactive to January 1, 2008.
22 Section 4. Effective date.
23 This act shall take effect immediately.
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