PA HB168

Amends the Taxpayer Relief Act to protect senior citizens from losing property tax or rent rebate eligibility when their household income exceeds the limit solely due to Social Security cost-of-living adjustments

Establishes December 31, 2018 as the eligibility baseline date for this protection, replacing the previous expired provision that used December 31, 2012 and sunset on December 31, 2016

Removes the sunset date from the protection, making the Social Security COLA exclusion permanent for those who were eligible as of the baseline date

Takes effect immediately upon enactment