PRINTER'S NO. 657
No. 555 Session of 2003
INTRODUCED BY BELFANTI, PHILLIPS, McGEEHAN, FAIRCHILD, ADOLPH,
BAKER, COY, CAWLEY, HARPER, HASAY, HENNESSEY, KELLER,
JOSEPHS, GRUITZA, LEDERER, PETRI, READSHAW, ROONEY, SOLOBAY,
SURRA, TANGRETTI, WATSON, THOMAS, WOJNAROSKI, YOUNGBLOOD,
BELARDI, BUXTON, CORRIGAN, DeWEESE, STABACK, TIGUE, BLAUM,
GEIST, BEBKO-JONES, CRUZ, PETRARCA, SATHER, MELIO, O'NEILL,
HARHAI, JAMES, DeLUCA, HORSEY, FREEMAN, COSTA, WALKO, DALEY,
HERMAN, KOTIK, GRUCELA, CAPPELLI, KIRKLAND, PALLONE,
LAUGHLIN, GOODMAN, PISTELLA, GEORGE, SHANER, YUDICHAK, LEACH,
FRANKEL, McCALL, WANSACZ AND WASHINGTON, MARCH 3, 2003
REFERRED TO COMMITTEE ON FINANCE, MARCH 3, 2003
AN ACT
1 Amending the act of August 26, 1971 (P.L.351, No.91), entitled
2 "An act providing for a State Lottery and administration
3 thereof; authorizing the creation of a State Lottery
4 Commission; prescribing its powers and duties; disposition of
5 funds; violations and penalties therefor; exemption of prizes
6 from State and local taxation and making an appropriation,"
7 further providing for the definition of "income."
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. The definition of "income" in section 502 of the
11 act of August 26, 1971 (P.L.351, No.91), known as the State
12 Lottery Law, added November 21, 1996 (P.L.741, No.134), is
13 amended to read:
14 Section 502. Definitions.
15 The following words and phrases when used in this chapter
16 shall have the meanings given to them in this section unless the
1 context clearly indicates otherwise:
2 * * *
3 "Income." All income from whatever source derived,
4 including, but not limited to, salaries, wages, bonuses,
5 commissions, income from self-employment, alimony, support
6 money, cash public assistance and relief, the gross amount of
7 any pensions or annuities, including railroad retirement
8 benefits, all benefits received under the Social Security Act
9 (49 Stat. 620, 42 U.S.C. § 301 et. seq.) (except Medicare
10 benefits), all benefits received under State unemployment
11 insurance laws and veterans' disability payments, all interest
12 received from the Federal Government or any state government or
13 any instrumentality or political subdivision thereof, realized
14 capital gains, rentals, workmen's compensation and the gross
15 amount of loss of time insurance benefits, life insurance
16 benefits and proceeds, except the first $5,000 of the total of
17 death benefits payments, and gifts of cash or property, other
18 than transfers by gift between members of a household, in excess
19 of a total value of $300, but shall not include surplus food or
20 other relief in kind supplied by a government agency or property
21 tax rebate. All lottery winnings and any rebate to any homeowner
22 from the Commonwealth shall be excluded from income.
23 * * *
24 Section 2. This act shall take effect immediately.
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