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," further providing for
11definitions.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The definition of "income" in section 1303 of the
15act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as 
16the Taxpayer Relief Act, is amended to read:

17Section 1303. Definitions.

18The following words and phrases when used in this chapter
19shall have the meanings given to them in this section unless the
20context clearly indicates otherwise:

21* * *

22"Income." All income from whatever source derived,

1including, but not limited to:

2(1) Salaries, wages, bonuses, commissions, income from
3self-employment, alimony, support money, cash public
4assistance and relief.

5(2) The gross amount of any pensions or annuities,
6including [railroad]:

7(i) Railroad retirement benefits for calendar years
8prior to 1999 and 50% of railroad retirement benefits for
9calendar years 1999 and thereafter.

10(ii) Federal Civil Service Retirement System
11benefits for calendar years prior to 2013 and 50% of
12Federal Civil Service Retirement System benefits for
13calendar years 2013 and thereafter.

14(3) All benefits received under the Social Security Act 
15(49 Stat. 620, 42 U.S.C. § 301 et seq.), except Medicare 
16benefits, for calendar years prior to 1999, and 50% of all 
17benefits received under the Social Security Act, except 
18Medicare benefits, for calendar years 1999 and thereafter.

19(4) All benefits received under State unemployment
20insurance laws and veterans' disability payments.

21(5) All interest received from the Federal or any state
22government or any instrumentality or political subdivision
23thereof.

24(6) Realized capital gains and rentals.

25(7) Workers' compensation.

26(8) The gross amount of loss of time insurance benefits,
27life insurance benefits and proceeds, except the first $5,000
28of the total of death benefit payments.

29(9) Gifts of cash or property, other than transfers by
30gift between members of a household, in excess of a total

1value of $300.

2The term does not include surplus food or other relief in kind
3supplied by a governmental agency, property tax or rent rebate
4or inflation dividend.

5* * *

6Section 2. This act shall take effect in 60 days.