HB 32 — An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions.

PRINTER'S NO.   1163

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 32
                                               Session of
                                                 2025

     INTRODUCED BY SAMUELSON, CIRESI, HILL-EVANS, PIELLI, GIRAL,
        GALLAGHER, WAXMAN, McNEILL, MADDEN, NEILSON, PROBST, VENKAT,
        M. JONES, SANCHEZ, CERRATO, CEPEDA-FREYTIZ, RIVERA, SCOTT,
        HADDOCK, D. WILLIAMS, BOROWSKI AND GREEN, MARCH 31, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 31, 2025


                                     AN ACT
 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
12      definitions.
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:
22      * * *
 1      "Income."    All income from whatever source derived,
 2   including, but not limited to:
 3          (1)     Salaries, wages, bonuses, commissions, income from
 4      self-employment, alimony, support money, cash public
 5      assistance and relief.
 6          (2)     The gross amount of any pensions or annuities,
 7      including railroad retirement benefits for calendar years
 8      prior to 1999 and 50% of railroad retirement benefits for
 9      calendar years 1999 and thereafter.
10          (3)     (i)    All benefits received under the Social Security
11          Act (49 Stat. 620, 42 U.S.C. § 301 et seq.), except
12          Medicare benefits, for calendar years prior to 1999, and
13          50% of all benefits received under the Social Security
14          Act, except Medicare benefits, for calendar years 1999
15          and thereafter.
16                 (ii)    Notwithstanding any other provision of this act
17          to the contrary, persons who, as of December 31, 2012,
18          are eligible for the property tax or rent rebate shall
19          remain eligible if the household income limit is exceeded
20          due solely to a Social Security cost-of-living
21          adjustment.
22                 (iii)    Eligibility in the property tax and rent
23          rebate program pursuant to subparagraph (ii) shall expire
24          on December 31, 2016.
25          (4)     All benefits received under State unemployment
26      insurance laws.
27          (5)     All interest received from the Federal or any state
28      government or any instrumentality or political subdivision
29      thereof.
30          (6)     Realized capital gains and rentals.

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 1          (7)   Workers' compensation.
 2          (8)   The gross amount of loss of time insurance benefits,
 3      life insurance benefits and proceeds, except the first
 4      [$5,000] $10,000 of the total of death benefit payments.
 5          (9)   Gifts of cash or property, other than transfers by
 6      gift between members of a household, in excess of a total
 7      value of $300.
 8   The term does not include surplus food or other relief in kind
 9   supplied by a governmental agency, property tax or rent rebate,
10   inflation dividend, Federal veterans' disability payments or
11   State veterans' benefits.
12      * * *
13      Section 2.   This act shall take effect in 60 days.




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