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 702 amends the definition of "claimant" in Pennsylvania's Taxpayer Relief Act to clarify eligibility for senior citizens' property tax and rent rebate assistance. The bill specifies three qualifying categories: individuals aged 65 or older (or with a spouse aged 65+), widows or widowers aged 50 or older, and permanently disabled persons aged 18 or older during the tax year. This change directly affects seniors, widows/widowers, and disabled residents applying for the rebate program by providing clearer eligibility standards. The amendment updates existing definitions without creating new benefits or altering funding. The bill takes effect 60 days after enactment.