PENNSYLVANIA, February 13 - PRINTER'S NO. 203

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

252

Session of

2025

INTRODUCED BY MASTRIANO, CULVER AND STEFANO, FEBRUARY 13, 2025

REFERRED TO FINANCE, FEBRUARY 13, 2025

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in personal income tax, further providing for

special tax provisions for poverty and for returns and

liability.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 304 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended by

adding a subsection to read:

Section 304. Special Tax Provisions for Poverty.--* * *

(e) (1) A taxpayer who is sixty-five years of age or older

and would otherwise qualify for one hundred per cent tax

forgiveness under subsection (d)(1) in a taxable year shall not

be required to file a tax return under this article for that

taxable year.

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