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Senate of Pennsylvania
Session of 2019 - 2020 Regular Session


Posted: March 6, 2019 12:34 PM
From: Senator Lisa Baker
To: All Senate members
Subject: Tax Forgiveness for Full-time College Students
In order to help relieve the financial burden of attending college, I plan to re-introduce legislation to allow a full-time dependent college student to receive Special Poverty (SP) Tax Forgiveness, even if their parents are not eligible.

To qualify for SP Tax Forgiveness, a college student would still have to meet all existing eligibility requirements.

Under current law, depending on income and family size, a taxpayer may qualify for a refund or reduction of Pennsylvania income tax withheld under the state’s SP Tax Forgiveness program.

Currently, a full-time student who is a dependent on his or her parents’ federal income tax return can only claim SP tax forgiveness, regardless of income, if the parents are eligible for tax forgiveness.

The student must file his or her own PA-40 tax return and PA Schedule SP to receive tax forgiveness.

The bill was previously introduced as Senate Bill 264 and was co-sponsored by Senators Boscola, Browne, Costa, Tartaglione and K. Ward.

Thank you for your consideration.

Introduced as SB514