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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY BROWNLEE, CURRY, HENNESSEY, STURLA, MANN, FREEMAN, LONGIETTI, V. BROWN, BOBACK, K. BOYLE, GIBBONS, GEORGE, WAGNER, KORTZ, BISHOP, WATERS, READSHAW, KULA, M. O'BRIEN, MUNDY, CALTAGIRONE, JOSEPHS, DALEY, CRUZ, HORNAMAN, PARKER, MURPHY, WILLIAMS, SAINATO, DeLUCA, MURT, SABATINA, CARROLL, VULAKOVICH AND DAVIDSON, FEBRUARY 16, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 16, 2011 |
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| AN ACT |
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1 | Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, |
2 | No.1), entitled "An act providing for taxation by school |
3 | districts, for the State funds formula, for tax relief in |
4 | first class cities, for school district choice and voter |
5 | participation, for other school district options and for a |
6 | task force on school cost reduction; making an appropriation; |
7 | prohibiting prior authorized taxation; providing for |
8 | installment payment of taxes; restricting the power of |
9 | certain school districts to levy, assess and collect taxes; |
10 | and making related repeals," in senior citizens property tax |
11 | and rent rebate assistance, further providing for the |
12 | definition of "income." |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. The definition of "income" in section 1303 of the |
16 | act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as |
17 | the Taxpayer Relief Act, is amended to read: |
18 | Section 1303. Definitions. |
19 | The following words and phrases when used in this chapter |
20 | shall have the meanings given to them in this section unless the |
21 | context clearly indicates otherwise: |
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1 | * * * |
2 | "Income." All income from whatever source derived, |
3 | including, but not limited to: |
4 | (1) Salaries, wages, bonuses, commissions, income from |
5 | self-employment, alimony, support money, cash public |
6 | assistance and relief. |
7 | (2) The gross amount of any pensions or annuities, |
8 | including railroad retirement benefits for calendar years |
9 | prior to 1999 and 50% of railroad retirement benefits for |
10 | calendar years 1999 and thereafter. |
11 | (3) (i) All benefits received under the Social Security |
12 | Act (49 Stat. 620, 42 U.S.C. § 301 et seq.), except |
13 | Medicare benefits, for calendar years prior to 1999, and |
14 | 50% of all benefits received under the Social Security |
15 | Act, except Medicare benefits, for calendar years 1999 |
16 | and thereafter. |
17 | (ii) Notwithstanding any other provision of this act |
18 | to the contrary, persons who, as of December 31, 2010, |
19 | are eligible for the property tax or rent rebate shall |
20 | remain eligible if the household income limit is exceeded |
21 | due solely to a Social Security cost-of-living |
22 | adjustment. |
23 | * * * |
24 | Section 2. This act shall take effect immediately. |
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