An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for special tax provisions for poverty.

This bill, HB 1287, updates Pennsylvania's personal income tax provisions for low-income individuals and families. It increases the income threshold for full tax forgiveness or a refund from $6,500 to $10,000 for individuals and from $13,000 to $20,000 for married couples. The bill also introduces an annual cost-of-living adjustment for these poverty income amounts, based on the regional Consumer Price Index. This mechanism ensures that the eligibility thresholds for tax relief can increase over time, reflecting changes in the cost of living.