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.

SB 1324 updates the definition of "income" used to determine eligibility for Pennsylvania's senior citizens property tax and rent rebate assistance programs. The bill clarifies that Social Security benefits received before 1999 are fully counted as income, while benefits received in 1999 and later count only half toward the income limit. It also includes a temporary provision ensuring that seniors who qualified for these rebates by December 31, 2012, will remain eligible even if their income exceeds the limit due to a Social Security cost-of-living adjustment, though this protection expires on December 31, 2016. The legislation also explicitly lists several types of payments, such as surplus food, veterans' disability payments, and inflation dividends, that are excluded from the income calculation.