THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY BROOKS, BARRAR, BEAR, BRENNAN, FABRIZIO, FARRY, FLECK, GEIST, GEORGE, GILLESPIE, GINGRICH, GODSHALL, GROVE, HAHN, HICKERNELL, HORNAMAN, KAUFFMAN, KAVULICH, KORTZ, KULA, LONGIETTI, MAJOR, MATZIE, MOUL, MUNDY, MURT, MUSTIO, OBERLANDER, O'NEILL, PETRARCA, PICKETT, PYLE, QUINN, RAPP, READSHAW, REICHLEY, SABATINA, SAINATO, SCAVELLO, SCHRODER, SIMMONS, SONNEY, STERN, STEVENSON, SWANGER, TOEPEL, VULAKOVICH, WAGNER AND WATSON, FEBRUARY 4, 2011

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 2011  

AN ACT

Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.

1), entitled "An act providing for taxation by school

districts, for the State funds formula, for tax relief in

first class cities, for school district choice and voter

participation, for other school district options and for a

task force on school cost reduction; making an appropriation;

prohibiting prior authorized taxation; providing for

installment payment of taxes; restricting the power of

certain school districts to levy, assess and collect taxes;

and making related repeals," in senior citizens property tax

and rent rebate assistance, further providing for

definitions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The definition of "income" in section 1303 of the

act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as

the Taxpayer Relief Act, is amended to read:

Section 1303.  Definitions.

The following words and phrases when used in this chapter

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

* * *

"Income."  All income from whatever source derived,

including, but not limited to:

(1)  Salaries, wages, bonuses, commissions, income from

self-employment, alimony, support money, cash public

assistance and relief.

(2)  The gross amount of any pensions or annuities,

including railroad retirement benefits for calendar years

prior to 1999 and 50% of railroad retirement benefits for

calendar years 1999 and thereafter.

(3)  (i)  All benefits received under the Social Security

Act (49 Stat. 620, 42 U.S.C. § 301 et seq.), except

Medicare benefits, for calendar years prior to 1999, and

50% of all benefits received under the Social Security

Act, except Medicare benefits, for calendar years 1999

and thereafter.

(ii)  Notwithstanding any other provision of this act

to the contrary, persons who, as of December 31, 2008,

are eligible for the property tax or rent rebate shall

remain eligible if the household income limit is exceeded

due solely to a Social Security cost-of-living

adjustment.

(iii)  Eligibility in the property tax and rent

rebate program pursuant to subparagraph (ii) shall expire

on December 31, 2012.

(4)  All benefits received under State unemployment

insurance laws and veterans' disability payments.

(5)  All interest received from the Federal or any state

government or any instrumentality or political subdivision

thereof.

(6)  Realized capital gains and rentals.

(7)  Workers' compensation.

(8)  The gross amount of loss of time insurance benefits,

life insurance benefits and proceeds, except the first $5,000

of the total of death benefit payments.

(9)  Gifts of cash or property, other than transfers by

gift between members of a household, in excess of a total

value of $300.

The term does not include surplus food or other relief in kind

supplied by a governmental agency, property tax or rent rebate

or inflation dividend.

* * *

Section 2.  This act shall take effect immediately.