Taxability under special provisions.

(a) If the poverty income of the claimant as determined in accordance with the definition of ‘‘poverty income’’ provided in § 101.1 (relating to definitions) is less than or equal to the appropriate poverty income limitation as determined in accordance with § 123.2 (relating to poverty income limitations) the claimant has no tax liability under this article and may be entitled to a refund of amounts paid over to the Commonwealth under the provisions of this article.

(b) If the poverty income of the claimant as determined in accordance with the definition of ‘‘poverty income’’ provided in § 101.1 does not exceed the appropriate poverty income limitation determined in accordance with § 123.2 by more than the dollar category contained in paragraphs (1)—(9), the claimant is entitled to a reduction in the tax liability which would otherwise be imposed by this article and a refund, if applicable, of amounts paid over to the Commonwealth under the provisions of this article to the extent set forth as follows:

(1) Ninety percent if not in excess of $100.

(2) Eighty percent if not in excess of $200.

(3) Seventy percent if not in excess of $300.

(4) Sixty percent if not in excess of $400.

(5) Fifty percent if not in excess of $500.

(6) Forty percent if not in excess of $600.

(7) Thirty percent if not in excess of $700.

(8) Twenty percent if not in excess of $800.

(9) Ten percent if not in excess of $900. Source The provisions of this § 123.3 adopted June 13, 1975, effective June 14, 1975, 5 Pa.B. 1561.