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
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
21context clearly indicates otherwise:

22* * *

1"Income." All income from whatever source derived,
2including, but not limited to:

3(1) Salaries, wages, bonuses, commissions, income from
4self-employment, alimony, support money, cash public
5assistance and relief.

6(2) The gross amount of any pensions or annuities,
7including railroad retirement benefits for calendar years
8prior to 1999 and 50% of railroad retirement benefits for
9calendar years 1999 and thereafter.

10(3) [All] Fifty percent of all benefits received under
11the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et
12seq.), except Medicare benefits[, for calendar years prior to
131999, and 50% of all benefits received under the Social
14Security Act, except Medicare benefits, for calendar years
151999 and thereafter] and except that portion of benefits 
16deducted to cover Medicare Part B premiums.

17(4) All benefits received under State unemployment
18insurance laws and veterans' disability payments.

19(5) All interest received from the Federal or any state
20government or any instrumentality or political subdivision
21thereof.

22(6) Realized capital gains and rentals.

23(7) Workers' compensation.

24(8) The gross amount of loss of time insurance benefits,
25life insurance benefits and proceeds, except the first $5,000
26of the total of death benefit payments.

27(9) Gifts of cash or property, other than transfers by
28gift between members of a household, in excess of a total
29value of $300.

30The term does not include surplus food or other relief in kind

1supplied by a governmental agency, property tax or rent rebate
2or inflation dividend.

3* * *

4Section 2. This act shall take effect immediately.