Bill Text: PA HB1598 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for the definition of "income"; and providing for the definition of "Social Security substitute pension."

Spectrum: Slight Partisan Bill (Republican 23-10)

Status: (Introduced - Dead) 2009-12-14 - Re-committed to APPROPRIATIONS [HB1598 Detail]

Download: Pennsylvania-2009-HB1598-Introduced.html

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PRINTER'S NO. 1990
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1598 Session of2009
INTRODUCED BY PAYNE, BARRAR, CARROLL, D. COSTA, CREIGHTON, DALLY, GIBBONS, GROVE, GRUCELA, HENNESSEY, KAUFFMAN, KILLION, MILLER, MUNDY, MURT, OBERLANDER, O'NEILL, PETRARCA, PYLE, READSHAW, REICHLEY, ROHRER, SCAVELLO, SIPTROTH, K. SMITH, SWANGER, VULAKOVICH, WATSON AND YUDICHAK, JUNE 3, 2009
REFERRED TO COMMITTEE ON FINANCE, JUNE 3, 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"; and providing for the definition of
"Social Security substitute pension."
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 and the section is amended
by adding a definition 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." All income from whatever source derived,
including, but not limited to:
(1) Salaries, wages, bonuses, commissions, income from
self-employment, alimony, support money, cash public
assistance and relief.
(2) 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 and excluding 50% of
Social Security substitute pensions for calendar years 2009
and thereafter.
(3) 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) All benefits received under State unemployment
insurance laws [and veterans' disability payments].
(5) All interest received from the Federal or any state
government or any instrumentality or political subdivision
thereof.
(6) Realized capital gains and rentals.
(7) Workers' compensation.
(8) 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 payments.
(9) Gifts of cash or property, other than transfers by
gift between members of a household, in excess of a total
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value of $300.
The term does not include surplus food or other relief in kind
supplied by a governmental agency, property tax or rent rebate
or inflation dividend.
* * *
"Social Security substitute pension." A pension that is
provided in lieu of old age and survivor benefit payments under
the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.)
to a person whose employment was not covered under the Social
Security Act. The amount of the pension that qualifies as a
"Social Security substitute pension" shall not exceed the
maximum Federal old age and survivor benefit payments, less any
Federal old age and survivor benefit payments received under the
Social Security Act for employment covered under the Social
Security Act.
* * *
Section 2. This act shall take effect immediately.
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