1Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
2No.1), entitled "An act providing for taxation by school
3districts, for the State funds formula, for tax relief in
4first class cities, for school district choice and voter
5participation, for other school district options and for a
6task force on school cost reduction; making an appropriation;
7prohibiting prior authorized taxation; providing for
8installment payment of taxes; restricting the power of
9certain school districts to levy, assess and collect taxes;
10and making related repeals," in senior citizens property tax
11and rent rebate assistance, further providing for <-definitions 
12and for filing of claim.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. Section 1305(d) of the act of June 27, 2006 (1st<-
16Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
17amended by adding a paragraph to read:

<-18Section 1. The definition of "income" in section 1303 of the
19act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as
20the Taxpayer Relief Act, is amended to read:

1Section 1303. Definitions.

2The following words and phrases when used in this chapter
3shall have the meanings given to them in this section unless the
4context clearly indicates otherwise:

5* * *

6"Income." All income from whatever source derived,
7including, but not limited to:

8(1) Salaries, wages, bonuses, commissions, income from
9self-employment, alimony, support money, cash public
10assistance and relief.

11(2) The gross amount of any pensions or annuities,
12including railroad retirement benefits for calendar years
13prior to 1999 and 50% of railroad retirement benefits for
14calendar years 1999 and thereafter.

15(3) All benefits received under the Social Security Act
16(49 Stat. 620, 42 U.S.C. § 301 et seq.), except Medicare
17benefits, for calendar years prior to 1999, and 50% of all
18benefits received under the Social Security Act, except
19Medicare benefits, for calendar years 1999 and thereafter.

20(4) All benefits received under State unemployment
21insurance laws and veterans' disability payments.

22(5) All interest received from the Federal or any state
23government or any instrumentality or political subdivision
24thereof.

25(6) Realized capital gains and rentals.

26(7) Workers' compensation.

27(8) The gross amount of loss of time insurance benefits,
28life insurance benefits and proceeds, except the first
29[$5,000] $10,000 of the total of death benefit payments.

30(9) Gifts of cash or property, other than transfers by

1gift between members of a household, in excess of a total
2value of $300.

3The term does not include surplus food or other relief in kind
4supplied by a governmental agency, property tax or rent rebate
5or inflation dividend.

6* * *

7Section 2. Section 1305(a) and (b) of the act are amended
8and the section is amended by adding a subsection to read:

9Section 1305. Filing of claim.

<-10(a) General rule.--[Except as otherwise provided in
11subsection (b), a] A claim for property tax or rent rebate shall
12be filed with the department on or before the [30th day of June]
1331st day of December of the year next succeeding the end of the
14calendar year in which real property taxes or rent was due and
15payable.

16(b) Exception.--[A claim filed after the June 30 deadline
17until December 31 of such calendar year shall be accepted by the
18secretary as long as funds are available to pay the benefits to
19the late filing claimant.] A claim shall be accepted by the 
20secretary as long as funds are available to pay the benefits to 
21the claimant.

22* * *

23(d) <-Eligibility of claimants.--

24* * *

25(4) In the case where a claimant has died prior to
26applying for the property tax or rent rebate, the application
27may be submitted by a family member who satisfies the
28following requirements:

29(i) The family member is the surviving spouse,
30child, mother or father, or sister or brother of the

1decedent, with preference given in that order.

2(ii) The family member submits a death certificate
3of the decedent.

4(iii) The family member executes a sworn affidavit
5under the penalties of 18 Pa.C.S. § 4904 (relating to
6unsworn falsification to authorities) stating the
7relationship of the family member to the decedent, the
8existence or nonexistence of a duly appointed personal
9representative of the decedent and any other persons that
10may be entitled to make a claim to the property tax or
11rent rebate that was otherwise due the decedent.

12(iv) The family member provides such other
13information determined by the department to be necessary
14in order to review the application.

15(e) Eligib<-ility of estate.--In the case where an individual
16has died prior to applying for the property tax or rent rebate,
17the application may be submitted by an executor or administrator
18if the individual would have been eligible for a property tax or
19rent rebate on the date of the individual's death.

20Section <-2 3. This act shall take effect in 60 days.