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

21), 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
12definitions.

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

15Section 1. The definition of "income" in section 1303 of the
16act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as
17the Taxpayer Relief Act, is amended to read:

18Section 1303. Definitions.

19The following words and phrases when used in this chapter
20shall have the meanings given to them in this section unless the

1context clearly indicates otherwise:

2* * *

3"Income." All income from whatever source derived,
4including, but not limited to:

5(1) Salaries, wages, bonuses, commissions, income from
6self-employment, alimony, support money, cash public
7assistance and relief.

8(2) The gross amount of any pensions or annuities,
9including railroad retirement benefits for calendar years
10prior to 1999 and 50% of railroad retirement benefits for
11calendar years 1999 and thereafter.

12(3) (i) All benefits received under the Social
13Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.),
14except Medicare benefits, for calendar years prior to
151999, and 50% of all benefits received under the Social
16Security Act, except Medicare benefits, for calendar
17years 1999 and thereafter.

18(ii) Notwithstanding any other provision of this act
19to the contrary, persons who, as of December 31, 2012,
20are eligible for the property tax or rent rebate shall
21remain eligible if the household income limit is exceeded
22due solely to a Social Security cost-of-living
23adjustment.

24(iii) Eligibility in the property tax and rent
25rebate program pursuant to subparagraph (ii) shall expire
26on December 31, 2016.

27(4) All benefits received under State unemployment
28insurance laws and veterans' disability payments.

29(5) All interest received from the Federal or any state
30government or any instrumentality or political subdivision

1thereof.

2(6) Realized capital gains and rentals.

3(7) Workers' compensation.

4(8) The gross amount of loss of time insurance benefits,
5life insurance benefits and proceeds, except the first $5,000
6of the total of death benefit payments.

7(9) Gifts of cash or property, other than transfers by
8gift between members of a household, in excess of a total
9value of $300.

10The term does not include surplus food or other relief in
11kind supplied by a governmental agency, property tax or rent
12rebate or inflation dividend.

13* * *

14Section 2. This act shall take effect immediately.