1Amending the act of August 26, 1971 (P.L.351, No.91), entitled 
2"An act providing for a State Lottery and administration 
3thereof; authorizing the creation of a State Lottery 
4Commission; prescribing its powers and duties; disposition of 
5funds; violations and penalties therefor; exemption of prizes 
6from State and local taxation and making an appropriation," 
7further defining "income."

8The General Assembly of the Commonwealth of Pennsylvania
9hereby enacts as follows:

10Section 1. The definition of "income" in section 502 of the 
11act of August 26, 1971 (P.L.351, No.91), known as the State 
12Lottery Law, amended November 26, 2003 (P.L.212, No.37), is 
13amended to read:

14Section 502. Definitions.

15The following words and phrases when used in this chapter
16shall have the meanings given to them in this section unless the
17context clearly indicates otherwise:

1* * *

2"Income." All income from whatever source derived, 
3including, but not limited to, salaries, wages, bonuses, 
4commissions, income from self-employment, alimony, support 
5money, cash public assistance and relief, the gross amount of 
6any pensions or annuities, including railroad retirement 
7benefits, all benefits received under the Social Security Act 
8(49 Stat. 620, 42 U.S.C. § 301 et. seq.) (except Medicare 
9benefits), all benefits received under State unemployment 
10insurance laws [and veterans' disability payments], all interest 
11received from the Federal Government or any state government or 
12any instrumentality or political subdivision thereof, realized 
13capital gains, rentals, workmen's compensation and the gross 
14amount of loss of time insurance benefits, life insurance 
15benefits and proceeds, except the first $10,000 of the total of 
16death benefits payments, and gifts of cash or property, other 
17than transfers by gift between members of a household, in excess 
18of a total value of $300, but shall not include surplus food or 
19other relief in kind supplied by a government agency or property 
20tax rebate, nor shall the term include any veterans' benefits 
21from whatever source.

22* * *

23Section 2. This act shall take effect immediately.