Special tax provisions for poverty.

For the taxable year 1974 and each year thereafter, a claimant who meets the standards of eligibility set forth in this chapter is subject to a separate class of taxation and entitled to the benefit of the special tax provisions as provided in this chapter. Application for benefits shall be made on Schedule SP. A claimant filing for benefits hereunder may not file a joint Form PA-40 return with their spouse. A claimant shall file separately. Source The provisions of this § 123.1 adopted June 13, 1975, effective June 14, 1975, 5 Pa.B. 1561.