Pennsylvania is home to over 600,000 veterans, many of whom have sacrificed immensely in service to our nation and now face the challenges of service-connected disabilities. Our Commonwealth has long recognized these sacrifices through programs like the Real Estate Tax Exemption for Disabled Veterans, codified under Title 51 of the Pennsylvania Consolidated Statutes, Chapter 89.

This vital program provides much-needed relief from property taxes for honorably discharged disabled veterans who are blind, paraplegic, have lost two or more limbs, or have a 100% permanent service-connected disability, as well as their unmarried surviving spouses, provided they demonstrate financial need.

Eligibility for this program hinges on a means test that compares an applicant's income against household expenses, as outlined in 43 Pa. Code   5.22 and   5.23. Unfortunately, there seems to be some confusion whether under current law, contributions to Pennsylvania ABLE (Achieving a Better Life Experience) accounts are treated as includable income.  PA ABLE accounts are tax-advantaged savings plans designed specifically for individuals with disabilities to cover qualified expenses like housing, transportation, healthcare, and education.  This unintended barrier discourages disabled veterans from building financial security through these accounts, which are federally authorized under Section 529A of the Internal Revenue Code and state-administered to promote independence without jeopardizing other benefits.

In the near future, I plan to introduce legislation amending 51 Pa.C.S.   8904 (relating to income eligibility) and the corresponding regulations in 43 Pa. Code Chapter 5, Subchapter C, to explicitly exclude or deduct contributions to Pennsylvania ABLE accounts from the "income" calculation used in the current means test and salary maximum thresholds.

This clarification would align our veterans' programs with the spirit of federal ABLE incentives, ensuring that saving for the future does not penalize those who have already given so much. This commonsense reform honors our commitment to Pennsylvania's disabled veterans, promotes self-sufficiency, and ensures our tax policies support—not hinder—long-term planning for those with disabilities.

I invite you to join me as a co-sponsor of this important legislation.