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 168 amends Pennsylvania's Taxpayer Relief Act to update the definition of "income" for senior citizens' property tax and rent rebate eligibility. It adds a provision allowing seniors who were eligible for these rebates as of December 31, 2018, to retain benefits if household income temporarily exceeds limits solely due to Social Security cost-of-living adjustments (COLAs). This replaces a previous temporary rule that expired in 2016 for seniors eligible as of December 31, 2012. The bill directly affects Pennsylvania seniors receiving property tax or rent rebates who experience automatic income increases from Social Security COLAs.