Pennsylvania

It appears you're asking about the income thresholds at which Social Security benefits become taxable at the federal level. Here's a breakdown:
Individuals: If you file your federal tax return as an individual and your combined income (which includes your adjusted gross income, any tax-exempt interest income, and half of your Social Security benefits) is between $25,000 and $34,000, up to 50% of your benefits may be subject to federal income tax. If your combined income is more than $34,000, up to 85% of your benefits may be taxed.