S0269B1584A04374 NAD:MAC 05/07/24 #90 A04374
AMENDMENTS TO SENATE BILL NO. 269
Sponsor: SENATOR HAYWOOD
Printer's No. 1584
Amend Bill, page 1, line 11, by inserting after "TAX" where
it occurs the first time
and for special tax provisions for poverty
Amend Bill, page 2, by inserting between lines 18 and 19
Section 1.1. Section 304(d) of the act is amended and the
section is amended by adding subsections to read:
Section 304. Special Tax Provisions for Poverty.--* * *
(d) [Any] For tax years prior to January 1, 2025, any claim
for special tax provisions hereunder shall be determined in
accordance with the following:
(1) If the poverty income of the claimant during an entire
taxable year is six thousand five hundred dollars ($6,500) or
less, or, in the case of a married claimant, if the joint
poverty income of the claimant and the claimant's spouse during
an entire taxable year is thirteen thousand dollars ($13,000) or
less, the claimant shall be entitled to a refund or forgiveness
of any moneys which have been paid over to (or would except for
the provisions of this act be payable to) the Commonwealth under
the provisions of this article, with an additional income
allowance of nine thousand five hundred dollars ($9,500) for
each dependent of the claimant. For purposes of this subsection,
a claimant shall not be considered to be married if:
(i) The claimant and the claimant's spouse file separate
returns; and
(ii) The claimant and the claimant's spouse live apart at
all times during the last six months of the taxable year or are
separated pursuant to a written separation agreement.
(2) If the poverty income of the claimant during an entire
taxable year does not exceed the poverty income limitations
prescribed by clause (1) by more than the dollar category
contained in subclauses (i), (ii), (iii), (iv), (v), (vi),
(vii), (viii) or (ix) of this clause, the claimant shall be
entitled to a refund or forgiveness based on the per centage
prescribed in such subclauses of any moneys which have been paid
over to (or would have been except for the provisions herein be
payable to) the Commonwealth under this article:
(i) Ninety per cent if not in excess of two hundred fifty
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dollars ($250).
(ii) Eighty per cent if not in excess of five hundred
dollars ($500).
(iii) Seventy per cent if not in excess of seven hundred
fifty dollars ($750).
(iv) Sixty per cent if not in excess of one thousand dollars
($1,000).
(v) Fifty per cent if not in excess of one thousand two
hundred fifty dollars ($1,250).
(vi) Forty per cent if not in excess of one thousand five
hundred dollars ($1,500).
(vii) Thirty per cent if not in excess of one thousand seven
hundred fifty dollars ($1,750).
(viii) Twenty per cent if not in excess of two thousand
dollars ($2,000).
(ix) Ten per cent if not in excess of two thousand two
hundred fifty dollars ($2,250).
(3) If an individual has a taxable year of less than twelve
months, the poverty income thereof shall be annualized in such
manner as the department may prescribe.
(e) Subject to subsection (f), for tax years beginning after
December 31, 2024, any claim for special tax provisions
hereunder shall be determined in accordance with the following:
(1) If the poverty income of the claimant during an entire
taxable year is ten thousand dollars ($10,000) or less, or, in
the case of a married claimant, if the joint poverty income of
the claimant and the claimant's spouse during an entire taxable
year is twenty thousand dollars ($20,000) or less, the claimant
shall be entitled to a refund or forgiveness of any moneys which
have been paid over to, or would except for the provisions of
this act be payable to, the Commonwealth under the provisions of
this article, with an additional income allowance of thirteen
thousand dollars ($13,000) for each dependent of the claimant.
For purposes of this subsection, a claimant shall not be
considered to be married if:
(i) the claimant and the claimant's spouse file separate
returns; and
(ii) the claimant and the claimant's spouse live apart at
all times during the last six months of the taxable year or are
separated pursuant to a written separation agreement.
(2) If the poverty income of the claimant during an entire
taxable year does not exceed the poverty income limitations
prescribed by clause (1) by more than the dollar category
contained in subclauses (i), (ii), (iii), (iv), (v), (vi),
(vii), (viii) or (ix) of this clause, the claimant shall be
entitled to a refund or forgiveness based on the percentage
prescribed in such subclauses of any moneys which have been paid
over to, or would have been except for the provisions herein be
payable to, the Commonwealth under this article:
(i) Ninety per cent if not in excess of two hundred fifty
dollars ($250).
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(ii) Eighty per cent if not in excess of five hundred
dollars ($500).
(iii) Seventy per cent if not in excess of seven hundred
fifty dollars ($750).
(iv) Sixty per cent if not in excess of one thousand dollars
($1,000).
(v) Fifty per cent if not in excess of one thousand two
hundred fifty dollars ($1,250).
(vi) Forty per cent if not in excess of one thousand five
hundred dollars ($1,500).
(vii) Thirty per cent if not in excess of one thousand seven
hundred fifty dollars ($1,750).
(viii) Twenty per cent if not in excess of two thousand
dollars ($2,000).
(ix) Ten per cent if not in excess of two thousand two
hundred fifty dollars ($2,250).
(3) If an individual has a taxable year of less than twelve
months, the poverty income thereof shall be annualized in such
manner as the department may prescribe.
(f) The poverty income amounts under subsection (e) shall be
increased by an annual cost-of-living adjustment calculated by
applying the percentage change in the Consumer P rice I ndex for
A ll U rban C onsumers (CPI-U) for the Pennsylvania, New Jersey,
Delaware and Maryland area, for the most recent twelve-month
period for which figures have been officially reported by the
United States Department of Labor, Bureau of Labor Statistics,
immediately prior to the date adjustment is due to take effect,
to the then current poverty income amounts. The department shall
determine the percentage increase and the new poverty income
amounts prior to the annual effective date of the adjustment and
shall transmit notice to the Legislative Reference Bureau for
publication in the next available issue of the Pennsylvania
Bulletin within ten days of the date the determination is made.
The poverty income amounts may not be decreased as a result of a
negative percentage change in the CPI-U for the Pennsylvania,
New Jersey, Delaware and Maryland area.
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See A04374 in
the context
of SB0269