(a) Income.--For the purposes of section 1303 of the act of June 27, 2006 (1st Sp.Sess., P.L. 1873, No. 1),¹ known as the Taxpayer Relief Act, the definition of “income” shall exclude, for a person who receives pension benefits as a beneficiary through the Federal Civil Service Retirement System that accrued during a period of employment for which the beneficiary was not required to make contributions under the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.), an amount determined by the Department of Revenue which shall equal 50% of the average retired worker Social Security payment for the previous calendar year for which the data is available from the Social Security Administration and published on the Social Security Administration's Internet website.

(b) Applicability.--The provisions of subsection (a) shall apply to property tax or rent rebate claims for tax or rent due and payable in calendar year 2018 and each calendar year thereafter.

(c) Military installation remediation program.--Notwithstanding Chapter 3-A of the act of December 8, 2004 (P.L. 1801, No. 238),² known as the Transit Revitalization Investment District Act, and any law providing for the confidentiality of tax records, the following shall apply: