Pennsylvania 2025-2026 Regular Session

Pennsylvania Senate Bill SB252

Introduced
2/13/25  

Caption

In personal income tax, further providing for special tax provisions for poverty and for returns and liability.

Impact

The impact of SB252 on state laws is significant in terms of tax policy and its focus on vulnerable populations, particularly senior citizens living in poverty. By reducing the bureaucracy associated with tax filings for this demographic, it promotes an inclusive approach to tax reform by directly addressing the needs of those least able to shoulder the tax burden. The exemption from tax filing can help alleviate financial stress for older residents, ostensibly supporting their economic stability and well-being.

Summary

Senate Bill 252 introduces amendments to the Tax Reform Code of 1971, specifically concerning personal income tax and special tax provisions for individuals in poverty. The bill aims to exempt taxpayers aged 65 and older from the requirement to file a tax return if they qualify for 100% tax forgiveness. This measure is designed to ease the tax burden on senior citizens, providing them with a notable financial relief. The amendments are set to take effect for taxable years beginning after December 31, 2025, reflecting a forward-thinking approach to tax policy.

Sentiment

Overall sentiment surrounding SB252 appears to be supportive, particularly among advocates for seniors and poverty alleviation. Proponents argue that the bill addresses the needs of an often-overlooked demographic, making the tax system more equitable. Conversely, there may be some concerns regarding the potential for decreased state revenue or implications for tax compliance monitoring, though these points have not been highlighted prominently in discussions or documents reviewed.

Contention

Notable points of contention may arise from discussions on the bill regarding the balance between tax relief and state revenue needs. While the goal of providing tax relief is broadly appealing, legislators may debate the implications of exempting a specific demographic from tax filings and the potential financial impact on the state's economy. Additionally, scrutiny could be directed at how effectively the bill's provisions could be implemented and monitored to prevent possible misuses of tax forgiveness classifications.

Companion Bills

No companion bills found.

Previously Filed As

PA SB132

In personal income tax, further providing for special tax provisions for poverty and for returns and liability.

PA HB904

In personal income tax, further providing for special tax provisions for poverty and for returns and liability.

PA HB1742

In personal income tax, further providing for special tax provisions for poverty.

PA SB848

In personal income tax, providing for alternative special tax provisions for poverty.

PA HB1272

In personal income tax, providing for alternative special tax provisions for poverty.

PA HB194

In personal income tax, further providing for special tax provisions for poverty.

PA HB2452

In personal income tax, further providing for classes of income; in corporate net income tax, further providing for definitions; and providing for personal health investment tax credit.

PA SB1106

In personal income tax, further providing for classes of income; in corporate net income tax, further providing for definitions; and providing for personal health investment tax credit.

PA HB1584

In personal income tax, further providing for definitions, providing for elective tax imposed at pass-through entity level and further providing for taxability of partners, for income of a Pennsylvania S corporation and for income taxes imposed by other states.

PA HB1219

In personal income tax, further providing for classes of income and for special tax provisions for poverty and providing for alternative special tax provisions for poverty; in corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax, for consolidated reports and for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for transfer of tax; in tax credit and tax benefit administration, further providing for definitions; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for carryover, carryback and assignment of credit and for limitations; in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, providing for biotechnology; in neighborhood assistance tax credit, further providing for tax credit and for grant of tax credit; providing for expanded neighborhood improvement zones; in Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, further providing for credit for child and dependent care employment-related expenses; providing for Public Transportation Trust Fund; and, in general provisions, further providing for underpayment of estimated tax, for method of filing and for allocation of tax credits.

Similar Bills

No similar bills found.