An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions.

HB 1124 amends Pennsylvania's Taxpayer Relief Act to protect eligible seniors from losing property tax or rent rebates due to automatic Social Security cost-of-living adjustments (COLAs). It directly affects seniors currently receiving these rebates who exceed income limits solely because of COLAs. The bill modifies the definition of "income" to specifically state that seniors eligible as of December 31, 2024, remain eligible if their income limit is exceeded only due to Social Security COLAs. This exception applies until December 31, 2028. The change ensures these seniors maintain their rebate eligibility during temporary income spikes caused by federal COLAs.