Tax refund to elderly and disabled.

HB 127 raises income thresholds for Wyoming's tax refund program for elderly and disabled residents. It increases the income limit for single individuals (65+ or totally disabled) from $13,500 to $17,500 annually, and for married couples (with one spouse 65+ or disabled) from $22,000 to $28,500. The refund amount for singles is $800 (reduced if income exceeds $10,000), and for married couples it is $900 (reduced if income exceeds $16,000). The bill appropriates $2.5 million to fund these refunds, effective July 1, 2019.