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.

SB 252 exempts seniors aged 65+ who qualify for 100% tax forgiveness under existing rules from filing Pennsylvania personal income tax returns. It directly affects older taxpayers who already meet the criteria for full tax forgiveness under current law. The bill adds provisions to the Tax Reform Code stating these eligible seniors (and couples where both spouses are 65+) won’t need to file annual returns for qualifying years. The changes apply to taxable years starting after December 31, 2025.