PENNSYLVANIA, February 1 - PRINTER'S NO. 131

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

151

Session of

2021

INTRODUCED BY J. WARD, STEFANO AND PITTMAN, FEBRUARY 1, 2021

REFERRED TO FINANCE, FEBRUARY 1, 2021

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

definitions.

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,

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