PRINTER'S NO. 228
No. 206 Session of 1997
INTRODUCED BY READSHAW, YOUNGBLOOD, HENNESSEY, OLIVER, GEORGE,
WALKO, GIGLIOTTI, BEBKO-JONES, CAPPABIANCA, MUNDY, SAINATO,
HALUSKA, OLASZ, PESCI, MARKOSEK, JAROLIN, McCALL, LAUGHLIN,
STABACK, CURRY, TANGRETTI, JOSEPHS, PETTIT, MYERS, LEVDANSKY,
TRELLO, JAMES, STEELMAN, LUCYK, BROWNE, RAMOS, MICHLOVIC,
E. Z. TAYLOR, LEDERER, BOSCOLA, CAWLEY, DeLUCA, BELARDI,
L. I. COHEN AND BELFANTI, FEBRUARY 4, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 1997
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 amended, "An act providing property tax or rent rebate and
3 inflation dividends to certain senior citizens, widows,
4 widowers and permanently disabled persons with limited
5 incomes; establishing uniform standards and qualifications
6 for eligibility to receive rebates and dividends; providing
7 for transportation assistance grants and grants to area
8 agencies on aging for services to older persons; and imposing
9 duties upon the Department of Revenue," further defining
10 "income."
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 3(1) of the act of March 11, 1971
14 (P.L.104, No.3), known as the Senior Citizens Rebate and
15 Assistance Act, reenacted and amended December 21, 1979
16 (P.L.570, No.131), is amended to read:
17 Section 3. Definitions.--As used in this act:
18 (1) "Income" means all income from whatever source derived,
19 including but not limited to salaries, wages, bonuses,
1 commissions, income from self-employment, alimony, support
2 money, cash public assistance and relief, the gross amount of
3 any pensions or annuities including railroad retirement
4 benefits, all benefits received under the Federal Social
5 Security Act (except Medicare benefits), all benefits received
6 under State unemployment insurance laws and veterans' disability
7 payments, all interest received from the Federal or any State
8 government, or any instrumentality or political subdivision
9 thereof, realized capital gains, rentals, workmen's compensation
10 and the gross amount of loss of time insurance benefits, life
11 insurance benefits and proceeds (except the first five thousand
12 dollars ($5,000) of the total of death benefit payments), and
13 gifts of cash or property (other than transfers by gift between
14 members of a household) in excess of a total value of three
15 hundred dollars ($300), but shall not include surplus food or
16 other relief in kind supplied by a governmental agency or
17 property tax or rent rebate or inflation dividend. Alimony or
18 support paid to a spouse or former spouse under court order
19 shall be subtracted from income.
20 * * *
21 Section 2. This act shall take effect in 60 days.
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