Bill Text: PA HB731 | 2011-2012 | Regular Session | Introduced

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Bill Title: In senior citizens property tax and rent rebate assistance, further providing for the definition of "income."

Spectrum: Moderate Partisan Bill (Democrat 32-5)

Status: (Introduced - Dead) 2011-02-16 - Referred to FINANCE [HB731 Detail]

Download: Pennsylvania-2011-HB731-Introduced.html

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PRINTER'S NO. 744
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 731 Session of2011
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
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 16, 2011
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," in senior citizens property tax
and rent rebate assistance, 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." 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.
(3) (i) 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.
(ii) Notwithstanding any other provision of this act
to the contrary, persons who, as of December 31, 2010,
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.
* * *
Section 2. This act shall take effect immediately.
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