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
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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(2) A taxpayer and a taxpayer's spouse who are 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.
Section 2. Section 330(a) of the act is amended to read:
Section 330. Returns and Liability.--(a) On or before the
date when the taxpayer's Federal income tax return is due or
would be due if the taxpayer were required to file a Federal
income tax return, under the Internal Revenue Code of 1954, a
tax return under this article shall be made and filed by or for
every taxpayer having income for the taxable year, except as
otherwise provided for under section 304(e).
* * *
Section 3. The amendment or addition of sections 304(e) and
330(a) of the act shall apply to taxable years beginning after
December 31, 2025.
Section 4. This act shall take effect immediately.
20250SB0252PN0203 - 2 -
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