PRINTER'S NO. 660
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
608
Session of
2023
INTRODUCED BY BAKER, J. WARD, COLLETT, KANE, FARRY, BREWSTER,
ARGALL, PENNYCUICK, CAPPELLETTI, COSTA, SANTARSIERO, SCHWANK
AND DUSH, APRIL 28, 2023
REFERRED TO FINANCE, APRIL 28, 2023
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. Paragraph (3) of 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:
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* * *
"Income." All income from whatever source derived,
including, but not limited to:
* * *
(3) (i) All benefits received under the Social Security
Act (49 Stat. 620, 42 U.S.C. ยง 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, [2012]
2022, 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, [2016] 2024.
* * *
Section 2. This act shall take effect immediately.
20230SB0608PN0660 - 2 -
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