A00352
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
363
Session of
2023
INTRODUCED BY MARKOSEK, HOHENSTEIN, CERRATO, SANCHEZ, KAZEEM,
MADDEN, KINSEY, CIRESI, HILL-EVANS, SCHLOSSBERG, DELLOSO,
JAMES, HARKINS, McNEILL, DEASY, FREEMAN AND INNAMORATO,
MARCH 14, 2023
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, APRIL 25, 2023
AN ACT
Providing for the exclusion of veterans' disability benefits as
eligible income.
AMENDING TITLE 51 (MILITARY AFFAIRS) OF THE PENNSYLVANIA
CONSOLIDATED STATUTES, in disabled veterans' real estate tax
exemption, further providing for duty of commission by
removing a rebuttable presumption; and PROVIDING FOR THE
EXCLUSION OF VETERANS' BENEFIT PAYMENTS FROM INCOME FOR
COMMONWEALTH PROGRAMS.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Exclusion of
Veterans' Disability Benefits as Income Act.
Section 2. Eligibility income.
Veterans' disability benefits shall not be deemed income for
purposes of eligibility under any of the following:
(1) The definition of "income" in section 502 of the act
of August 26, 1971 (P.L.351, No.91), known as the State
Lottery Law.
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(2) Chapter 13 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
(3) 75 Pa.C.S. § 1901(c)(16) (relating to exemption of
persons, entities and vehicles from fees).
Section 3. Applicability.
This act shall apply as follows:
(1) Section 2(1) and (2) shall apply to income received
in calendar year 2022 and each calendar year thereafter.
(2) Section 2(3) shall apply to registration fees issued
or renewed on or after July 1, 2023.
Section 4. Effective date.
This act shall take effect immediately.
SECTION 1. TITLE 51 OF THE PENNSYLVANIA CONSOLIDATED
STATUTES IS AMENDED BY ADDING A CHAPTER TO READ:
Section 1. Section 8904(1) of Title 51 of the Pennsylvania
Consolidated Statutes is amended to read:
§ 8904. Duty of commission.
The commission shall:
(1) Fix uniform and equitable standards for determining
the need for exemption from the payment of real estate taxes
granted by this act. [In fixing such uniform and equitable
standards, the commission shall apply a rebuttable
presumption that an applicant with annual income of $75,000
or less has a need for the exemption. Beginning on January 1,
2009, and every two years thereafter, the commission shall
adjust the annual income level qualifying for the rebuttable
presumption of need by an amount equal to the change in the
Consumer Price Index in the preceding two years. The
commission shall publish the adjusted annual income level
qualifying for the rebuttable presumption of need as a notice
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in the Pennsylvania Bulletin.]
* * *
Section 2. Title 51 is amended by adding a chapter to read:
CHAPTER 99
VETERANS' BENEFIT PAYMENT EXCLUSION
SEC.
9901. DEFINITIONS.
9902. EXCLUSION.
§ 9901. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
"COMMONWEALTH PROGRAM." A PROGRAM ADMINISTERED BY THE
COMMONWEALTH THAT REQUIRES, AS A CONDITION FOR ELIGIBILITY, THE
INCLUSION OF AN INDIVIDUAL'S INCOME.
"VETERAN." AN INDIVIDUAL WHO SERVED IN THE UNITED STATES
ARMED FORCES, INCLUDING A RESERVE COMPONENT OR NATIONAL GUARD,
AND WHO WAS DISCHARGED OR RELEASED FROM THAT SERVICE UNDER
CONDITIONS OTHER THAN DISHONORABLE.
"VETERANS' BENEFIT PAYMENT." COMPENSATION OR PAYMENT
RECEIVED BY A VETERAN THAT IS DIRECTLY RELATED TO OR THE RESULT
OF THE VETERAN'S SERVICE-CONNECTED DISABILITY AS DETERMINED BY
THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR BENEFITS
PROVIDED TO A VETERAN BY A COMMONWEALTH AGENCY OR AUTHORIZED
UNDER THE LAWS OF THIS COMMONWEALTH.
§ 9902. EXCLUSION.
(A) GENERAL RULE.--ONE HUNDRED PERCENT OF A VETERANS'
BENEFIT PAYMENT MAY NOT BE INCLUDED AS INCOME FOR ANY
COMMONWEALTH PROGRAM.
(B) EXTENSION TO SPOUSES.--THE EXCLUSION UNDER THIS SECTION
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SHALL APPLY TO AN UNMARRIED SURVIVING SPOUSE UPON THE DEATH OF A
VETERAN FOR ANY COMPENSATION OR PAYMENT THE UNMARRIED SURVIVING
SPOUSE IS ENTITLED TO RECEIVE.
SECTION 2 3. THIS ACT SHALL TAKE EFFECT IN 60 DAYS.
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