PRINTER'S NO. 1713
No. 1347 Session of 1989
INTRODUCED BY SALVATORE, LEMMOND, REIBMAN, RHOADES, HELFRICK,
PORTERFIELD AND LYNCH, NOVEMBER 20, 1989
REFERRED TO AGING AND YOUTH, NOVEMBER 20, 1989
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," exempting a portion
10 of Social Security benefits from 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,
20 commissions, income from self-employment, alimony, support
21 money, cash public assistance and relief, the gross amount of
1 any pensions or annuities including railroad retirement
2 benefits, all benefits in excess of one thousand dollars
3 ($1,000) received under the Federal Social Security Act (except
4 Medicare benefits), all benefits received under State
5 unemployment insurance laws and veterans' disability payments,
6 all interest received from the Federal or any State government,
7 or any instrumentality or political subdivision thereof,
8 realized capital gains, rentals, workmen's compensation and the
9 gross amount of loss of time insurance benefits, life insurance
10 benefits and proceeds (except the first five thousand dollars
11 ($5,000) of the total of death benefit payments), and gifts of
12 cash or property (other than transfers by gift between members
13 of a household) in excess of a total value of three hundred
14 dollars ($300), but shall not include surplus food or other
15 relief in kind supplied by a governmental agency or property tax
16 or rent rebate or inflation dividend.
17 * * *
18 Section 2. This act shall take effect in 60 days.
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