PRINTER'S NO. 1190
No. 1020 Session of 1997
INTRODUCED BY WAGNER, HELFRICK, STOUT, KASUNIC, COSTA,
TARTAGLIONE, MUSTO, STAPLETON, AFFLERBACH, BELAN, RHOADES,
O'PAKE, KITCHEN AND SCHWARTZ, JUNE 11, 1997
REFERRED TO AGING AND YOUTH, JUNE 11, 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" to exclude certain Social Security cost-of-living
11 increases; and increasing eligibility under the property tax
12 or rent rebate and inflation dividend.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 3(1) of the act of March 11, 1971
16 (P.L.104, No.3), known as the Senior Citizens Rebate and
17 Assistance Act, reenacted and amended December 21, 1979
18 (P.L.570, No.131), is amended to read:
19 Section 3. Definitions.--As used in this act:
20 (1) "Income" means all income from whatever source derived,
21 including but not limited to salaries, wages, bonuses,
22 commissions, income from self-employment, alimony, support
1 money, cash public assistance and relief, the gross amount of
2 any pensions or annuities including railroad retirement
3 benefits, all benefits received under the Federal Social
4 Security Act (except Medicare benefits and except certain cost-
5 of-living increases as hereinafter provided), all benefits
6 received under State unemployment insurance laws and veterans'
7 disability payments, all interest received from the Federal or
8 any State government, or any instrumentality or political
9 subdivision thereof, realized capital gains, rentals, workmen's
10 compensation and the gross amount of loss of time insurance
11 benefits, life insurance benefits and proceeds (except the first
12 five thousand dollars ($5,000) of the total of death benefit
13 payments), and gifts of cash or property (other than transfers
14 by gift between members of a household) in excess of a total
15 value of three hundred dollars ($300), but shall not include
16 surplus food or other relief in kind supplied by a governmental
17 agency or property tax or rent rebate or inflation dividend nor
18 shall the term "income" include any adjustments to Social
19 Security payments due to cost-of-living increases.
20 * * *
21 Section 2. Section 4(a.1) and (a.2) of the act, amended July
22 11, 1985 (P.L.207, No.53), are amended to read:
23 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
24 (a.1) (1) The amount of any claim for property tax rebate
25 or rent rebate in lieu of property taxes for real property taxes
26 or rent due and payable during calendar years 1981, 1982, 1983
27 and 1984 shall be determined in accordance with the following
28 schedule:
29 Percentage of Real Property Taxes or
30 Rent Rebate in Lieu of
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1 Household Income Property Taxes Allowed as Rebate
2 $ 0 - $4,999 100%
3 5,000 - 5,999 80
4 6,000 - 6,999 60
5 7,000 - 7,999 40
6 8,000 - 8,999 20
7 9,000 - 11,999 10
8 (2) The amount of any claim for property tax rebate or rent
9 rebate in lieu of property taxes for real property taxes or rent
10 due and payable during calendar year 1985 and thereafter shall
11 be determined in accordance with the following schedule:
12 Percentage of Real Property Taxes or
13 Rent Rebate in Lieu of
14 Household Income Property Taxes Allowed as Rebate
15 [$ 0 - $4,999 100%
16 5,000 - 5,499 100
17 5,500 - 5,999 90
18 6,000 - 6,499 80
19 6,500 - 6,999 70
20 7,000 - 7,499 60
21 7,500 - 7,999 50
22 8,000 - 8,499 40
23 8,500 - 8,999 35
24 9,000 - 9,999 25
25 10,000 - 11,999 20
26 12,000 - 12,999 15
27 13,000 - 15,000 10]
28 $ 0 - $6,499 100%
29 6,500 - 6,999 90
30 7,000 - 7,499 80
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1 7,500 - 7,999 70
2 8,000 - 8,499 60
3 8,500 - 8,999 50
4 9,000 - 9,499 40
5 9,500 - 9,999 35
6 10,000 - 10,999 25
7 11,000 - 12,999 20
8 13,000 - 14,999 15
9 15,000 - 18,000 10
10 (a.2) (1) To all claimants eligible for a property tax or
11 rent rebate pursuant to subsection (a.1)(1) there shall be paid
12 an inflation dividend determined in accordance with the
13 following schedule:
14 Household Income Dividend
15 $ 0 - $4,999 $125
16 5,000 - 5,999 100
17 6,000 - 6,999 75
18 7,000 - 7,999 60
19 8,000 - 8,999 45
20 9,000 - 11,999 30
21 (2) To all claimants eligible for a property tax or rent
22 rebate pursuant to subsection (a.1)(2) there shall be paid an
23 inflation dividend determined in accordance with the following
24 schedule:
25 Household Income Dividend
26 [$ 0 - 4,999 $125
27 5,000 - 5,499 100
28 5,500 - 5,999 100
29 6,000 - 6,499 75
30 6,500 - 6,999 75
19970S1020B1190 - 4 -
1 7,000 - 7,499 60
2 7,500 - 7,999 60
3 8,000 - 8,499 45
4 8,500 - 8,999 45
5 9,000 - 9,999 30
6 10,000 - 11,999 30
7 12,000 - 12,999 30
8 13,000 - 15,000 20]
9 $ 0 - $5,999 $125
10 6,000 - 6,999 100
11 7,000 - 7,999 75
12 8,000 - 8,999 60
13 9,000 - 9,999 45
14 10,000 - 14,999 30
15 15,000 - 18,000 20
16 * * *
17 Section 3. The provisions of this amendatory act shall apply
18 to claims for property tax rebate or rent rebate in lieu of
19 property taxes for real property taxes or rent due and payable
20 during calendar year 1997 and thereafter.
21 Section 4. This act shall take effect immediately.
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