SB252

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

Introduced·2/13/25
Introduced Text

Pennsylvania SB252 exempts certain elderly taxpayers from filing personal income tax returns.

Pennsylvania SB252 amends the Tax Reform Code of 1971 to exempt taxpayers aged 65 and older from filing personal income tax returns if they qualify for 100% tax forgiveness. This applies to both individual taxpayers and married couples where both spouses are 65 or older. The changes will apply to taxable years beginning after December 31, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
3
RRR
Democratic CaucusRepublican Caucus

History

Feb 13, 2025

Senate

Referred to Finance