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Senate Co-Sponsorship Memoranda
Senate of Pennsylvania
Session of 2023 - 2024
Regular Session
MEMORANDUM
| Posted: | December 1, 2022 11:37 AM |
|---|---|
| From: | Senator Doug Mastriano |
| To: | All Senate members |
| Subject: | Tax Return Exemption for Senior Citizens |
| In the near future, I will introduce legislation amending the Tax Reform Code to exempt individuals over the age of 65 from having to file a Personal Income Tax return when they qualify for full tax forgiveness. Under current law and regulation, every individual having taxable income for the taxable year must file a return unless an individual’s tax liability is less than $1, which equates to $33 in taxable income. Pennsylvania also has a law which provides up to 100% tax forgiveness for low-income citizens. Many seniors who have taxable income over $33 are still required to file a state tax return even though they have no final tax payment since they qualify for 100% tax forgiveness. This legislation would enable seniors aged 65 or older to forgo the requirement of filing a tax return if they are eligible to receive 100% tax forgiveness. Many seniors live on a fixed, limited income and there is no reason why we should require them to incur unnecessary expenses associated with the preparation and filing of a state tax return when they qualify for full tax forgiveness. This bill will help to lift the burden of filing excessive paperwork for our seniors. Please join me as co-sponsor. If you have any questions regarding this bill, please contact Joshua Herman in my office at jherman@pasen.gov |