This joint resolution proposes an amendment to the Constitution of Pennsylvania, specifically amending section 2(c) of Article VIII regarding exemptions and special provisions for veterans. The amendment replaces the existing language with new provisions that expand the criteria for real property tax exemptions for veterans. Under the proposed amendment, 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, will 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 the tax exemption 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 are declared missing in action. The resolution outlines the procedure for the proposed constitutional amendment, which includes two passages by the General Assembly and subsequent compliance with advertising requirements before submission to the qualified electors of Pennsylvania at the next general or municipal election.