[J-78-2020] [MO: Donohue, J.]

IN THE SUPREME COURT OF PENNSYLVANIA MIDDLE DISTRICT

PENNSYLVANIA ENVIRONMENTAL : No. 64 MAP 2019 DEFENSE FOUNDATION, : : Appeal from the Order of the Appellant : Commonwealth Court dated July 29, : 2019 at No. 228 MD 2012. : v. : ARGUED: September 17, 2020 : : COMMONWEALTH OF PENNSYLVANIA, : AND GOVERNOR OF PENNSYLVANIA, : TOM WOLF, IN HIS OFFICIAL CAPACITY : AS GOVERNOR, : : Appellees :

CONCURRING AND DISSENTING OPINION

JUSTICE MUNDY DECIDED: July 21, 2021 I join the Majority Opinion in its analysis of the characterization of bonus payments, rental payments and late fees as income. As for the Majority’s analysis of Article I section 27, I respectfully dissent as my view aligns more closely to the analysis set forth by the Commonwealth Court.