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 19970S1020B1190 - 2 -
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 19970S1020B1190 - 3 -
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. A21L72DGS/19970S1020B1190 - 5 -