modify tax refunds for elderly persons and persons with a disability.

Increased property tax refund amounts for single-person households from $258 to $268 (for income under $17,215) and for multi-person households from $580 to $580 (for income under $23,265), with adjusted income thresholds.

Updated income thresholds in tax refund calculations to reflect 2025 values, raising the maximum income for full refunds from $10,566 to $17,215 for single persons and from $16,184 to $23,265 for multi-person households.

Changed the definition of Internal Revenue Code to reference the version in effect on January 1, 2025, ensuring consistency with updated federal tax laws.

Clarified that property tax relief programs do not affect eligibility for other tax refunds, preventing denial of benefits when multiple relief programs are used.

Repealed a provision that barred property tax refunds for those receiving property tax relief, removing a restriction that previously prevented dual benefits.

Corrected grammatical errors and inconsistent language throughout the bill text, including fixing 'shall must' to 'shall' and standardizing section references.