SB 252 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for special tax provisions for poverty and for returns and liability.

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
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in personal income tax, further providing for
11      special tax provisions for poverty and for returns and
12      liability.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    Section 304 of the act of March 4, 1971 (P.L.6,
16   No.2), known as the Tax Reform Code of 1971, is amended by
17   adding a subsection to read:
18      Section 304.    Special Tax Provisions for Poverty.--* * *
19      (e)   (1)    A taxpayer who is sixty-five years of age or older
20   and would otherwise qualify for one hundred per cent tax
21   forgiveness under subsection (d)(1) in a taxable year shall not
22   be required to file a tax return under this article for that
23   taxable year.
 1      (2)   A taxpayer and a taxpayer's spouse who are sixty-five
 2   years of age or older and would otherwise qualify for one
 3   hundred per cent tax forgiveness under subsection (d)(1) in a
 4   taxable year shall not be required to file a tax return under
 5   this article for that taxable year.
 6      Section 2.   Section 330(a) of the act is amended to read:
 7      Section 330.   Returns and Liability.--(a)   On or before the
 8   date when the taxpayer's Federal income tax return is due or
 9   would be due if the taxpayer were required to file a Federal
10   income tax return, under the Internal Revenue Code of 1954, a
11   tax return under this article shall be made and filed by or for
12   every taxpayer having income for the taxable year, except as
13   otherwise provided for under section 304(e).
14      * * *
15      Section 3.   The amendment or addition of sections 304(e) and
16   330(a) of the act shall apply to taxable years beginning after
17   December 31, 2025.
18      Section 4.   This act shall take effect immediately.




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