Bill Text: PA HB1481 | 2009-2010 | Regular Session | Amended

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Bill Title: Further providing for the definition of "income."

Spectrum: Slight Partisan Bill (Democrat 39-21)

Status: (Engrossed - Dead) 2009-06-17 - Referred to FINANCE [HB1481 Detail]

Download: Pennsylvania-2009-HB1481-Amended.html

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PRIOR PRINTER'S NO. 1843 PRINTER'S NO. 2157
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1481 Session of2009
INTRODUCED BY PALLONE, BAKER, BARRAR, BEAR, BISHOP, BOYD, BRENNAN, CALTAGIRONE, CARROLL, COHEN, DALEY, DePASQUALE, FREEMAN, GALLOWAY, GEIST, GIBBONS, GOODMAN, GROVE, GRUCELA, HALUSKA, HARHAI, HARHART, HENNESSEY, HORNAMAN, JOSEPHS, KORTZ, KOTIK, KULA, LONGIETTI, MANDERINO, MANN, McGEEHAN, MELIO, METZGAR, MICOZZIE, MILLARD, MILNE, MUNDY, MUSTIO, M. O'BRIEN, PASHINSKI, PETRARCA, QUINN, RAPP, READSHAW, ROEBUCK, SAINATO, SCHRODER, SHAPIRO, SIPTROTH, K. SMITH, SOLOBAY, STURLA, SWANGER, VULAKOVICH, WANSACZ, WHITE, YUDICHAK, MURT AND BROOKS, MAY 12, 2009
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 15, 2009
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," further providing for the
definition of "income."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "income" in section 1303 of the
act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as
the Taxpayer Relief Act, is amended to read:
Section 1303. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Income." (1) All income from whatever source derived,
including, but not limited to:
[(1)] (i) Salaries, wages, bonuses, commissions,
income from self-employment, alimony, support money, cash
public assistance and relief.
[(2)] (ii) The gross amount of any pensions or
annuities, including railroad retirement benefits for
calendar years prior to 1999 and 50% of railroad
retirement benefits for calendar years 1999 and
thereafter.
[(3)] (iii) All benefits received under the Social
Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.),
except Medicare benefits, for calendar years prior to
1999, and 50% of all benefits received under the Social
Security Act, except Medicare benefits, for calendar
years 1999 and thereafter.
[(4)] (iv) All benefits received under State
unemployment insurance laws and veterans' disability
payments.
[(5)] (v) All interest received from the Federal or
any state government or any instrumentality or political
subdivision thereof.
[(6)] (vi) Realized capital gains and rentals.
[(7)] (vii) Workers' compensation.
[(8)] (viii) The gross amount of loss of time
insurance benefits, life insurance benefits and proceeds,
except the first $5,000 of the total of death benefit
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payments.
[(9)] (ix) Gifts of cash or property, other than
transfers by gift between members of a household, in
excess of a total value of $300.
(2) The term does not include [surplus] any of the
following:
(i) Surplus food or other relief in kind supplied by
a governmental agency, property tax or rent rebate or
inflation dividend.
(ii) A stipend received which was provided by the
Federal Government under the American Recovery and
Reinvestment Act of 2009 (Public Law 111-5, 123 Stat.
115).
(3) (i) Notwithstanding any other provision of this act <--
to the contrary, persons who, as of December 31, 2008,
are eligible for the property tax or rent rebate shall
remain eligible if the household income limit is exceeded
due solely to a Social Security cost-of-living
adjustment.
(ii) Eligibility in the property tax and rent rebate
program pursuant to subparagraph (i) shall expire on
December 31, 2012.
* * *
Section 2. The amendment of the definition of "income" in
section 1303 of the act shall apply to claims made after
December 31, 2009, for the 2009 calendar year.
Section 3. This act shall take effect immediately.
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