1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in personal income tax, further providing for
11special tax provisions for poverty and for returns and
12liability.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1.  Section 304 of the act of March 4, 1971 (P.L.6,
16No.2), known as the Tax Reform Code of 1971, is amended by
17adding a subsection to read:

18Section 304.  Special Tax Provisions for Poverty.--* * *

19(e)  (1)  A taxpayer who is at least 65 years of age and who
20would otherwise qualify for one hundred per cent tax forgiveness
21under subsection (d)(1) in a taxable year, shall not be required
22to file a tax return under this article for that taxable year.

1(2)  A taxpayer and a taxpayer's spouse who are at least 65
2years of age and who would otherwise qualify for one hundred per
3cent tax forgiveness under subsection (d)(1) in a taxable year,
4shall not be required to file a tax return under this article
5for that taxable year.

6Section 2.  Section 330(a) of the act, amended March 26, 1991
7(P.L.5, No.3), is amended to read:

8Section 330.  Returns and Liability.--(a)  On or before the
9date when the taxpayer's Federal income tax return is due or
10would be due if the taxpayer were required to file a Federal
11income tax return, under the Internal Revenue Code of 1954, a
12tax return under this article shall be made and filed by or for
13every taxpayer having income for the taxable year, except as 
14otherwise provided for under section 304(e).

15* * *

16Section 3.  This act shall apply to taxable years beginning
17after December 31, 2013.

18Section 4.  This act shall take effect immediately.