Taxability under special provisions.
(a)If the poverty income of the claimant as determined in…#
(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…#
(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.