This joint resolution proposes an amendment to the Constitution of Pennsylvania, specifically to Article VIII, Section 2(c), which pertains to exemptions and special provisions for veterans. The amendment aims to expand the criteria for real property tax exemptions for veterans. It stipulates that a veteran of the United States Armed Forces, including reserve components, who has been rated as 100% permanent and totally disabled by the U.S. Department of Veterans Affairs, or compensated at the 100% disability rate due to a service-connected disability, shall be exempt from real property taxes. Additionally, political subdivisions may choose to exempt veterans with disabilities rated below 100% from a portion of real property taxes. The amendment also extends these exemptions to the unmarried surviving spouses of eligible veterans and service members who died in the line of duty, were taken as prisoners of war, or declared missing in action.

The proposed amendment replaces the previous language that limited tax exemptions to veterans who were honorably discharged and had specific disabilities, such as being blind or paraplegic. The new language broadens the eligibility criteria to include any veteran rated as 100% disabled, thereby providing a more inclusive approach to tax relief for veterans and their families. The resolution outlines the procedural steps for the amendment's passage, including the requirement for advertising and submission to the electorate at the next general or municipal election.