PRINTER'S NO. 2675
No. 2073 Session of 1999
INTRODUCED BY DEMPSEY, ARGALL, BASTIAN, BELARDI, BELFANTI,
BROWNE, CAPPABIANCA, CAWLEY, CLARK, M. COHEN, COSTA, COY,
DeLUCA, FAIRCHILD, FARGO, FEESE, FICHTER, FRANKEL, GEIST,
GEORGE, HANNA, HARHAI, HERMAN, HERSHEY, JADLOWIEC, LAUGHLIN,
LEH, LUCYK, LYNCH, MAHER, MANDERINO, MANN, MARSICO, MASLAND,
McCALL, MICOZZIE, S. MILLER, NICKOL, ORIE, PHILLIPS, RIEGER,
ROBINSON, ROEBUCK, ROSS, RUBLEY, SAYLOR, SCHRODER, SHANER,
B. SMITH, SOLOBAY, STABACK, STEIL, STERN, STURLA,
E. Z. TAYLOR, J. TAYLOR, TRELLO, WILT, WOJNAROSKI, YOUNGBLOOD
AND YUDICHAK, NOVEMBER 16, 1999
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 16, 1999
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) and amended June 25, 1999 (P.L.226, No.30), is
17 amended to read:
18 Section 3. Definitions.--As used in this act:
1 (1) "Income" means all income from whatever source derived,
2 including but not limited to salaries, wages, bonuses,
3 commissions, income from self-employment, alimony, support
4 money, cash public assistance and relief, the gross amount of
5 any pensions or annuities including railroad retirement benefits
6 for calendar years prior to 1999, and fifty per cent of railroad
7 retirement benefits for calendar years 1999 and thereafter, and
8 fifty per cent of benefits received from a Federal pension which
9 is received in lieu of social security benefits for calendar
10 years 1999 and thereafter, all benefits received under the
11 Federal Social Security Act (except Medicare benefits) for
12 calendar years prior to 1999, and fifty per cent of all benefits
13 received under the Federal Social Security Act (except Medicare
14 benefits) for calendar years 1999 and thereafter, all benefits
15 received under State unemployment insurance laws and veterans'
16 disability payments, all interest received from the Federal or
17 any State government, or any instrumentality or political
18 subdivision thereof, realized capital gains, rentals, workmen's
19 compensation and the gross amount of loss of time insurance
20 benefits, life insurance benefits and proceeds (except the first
21 five thousand dollars ($5,000) of the total of death benefit
22 payments), and gifts of cash or property (other than transfers
23 by gift between members of a household) in excess of a total
24 value of three hundred dollars ($300), but shall not include
25 surplus food or other relief in kind supplied by a governmental
26 agency or property tax or rent rebate or inflation dividend.
27 * * *
28 Section 2. This act shall take effect immediately.
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