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.

SB 94 amends Pennsylvania's Taxpayer Relief Act to clarify how income is defined for senior citizens' property tax and rent rebate eligibility. It specifically allows seniors who were eligible for the rebate as of December 31, 2012, to retain their eligibility if their household income exceeds the limit solely due to a Social Security cost-of-living adjustment, but this exception expires on December 31, 2016. The bill updates the definition of "income" to include specific rules for counting Social Security benefits, excluding Medicare, and applies to tax years beginning after December 31, 2026. This directly affects low-income seniors in Pennsylvania who rely on these rebates.