An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in tax relief in cities of the first class, further providing for supplemental senior citizen tax reduction; and, in senior citizens property tax and rent rebate assistance, providing for income calculation and further providing for property tax and rent rebate.

HB 2116 amends Pennsylvania's Taxpayer Relief Act to provide additional property tax relief for low-income senior citizens. It creates a 50% supplemental rebate on top of existing property tax rebates for seniors with household income ≤ $30,000 who live in cities other than first-class cities (e.g., Philadelphia), school districts, or second-class A cities. The bill changes income calculation by allowing property taxes paid on primary residences to reduce taxable income, and updates rebate schedules with annual inflation adjustments based on the Consumer Price Index. These changes directly affect seniors aged 65+ with low fixed incomes who qualify for base property tax or rent rebates.