An Act amending the act of June 24, 1976 (P.L.424, No.101), referred to as the Emergency and Law Enforcement Personnel Death Benefits Act, further providing for death benefits paid to local tax authority on behalf of surviving spouse, minor children or parents.

PRINTER'S NO. 530
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 537
Session of
2025
INTRODUCED BY CIRESI, O'MARA, GIRAL, HOWARD, HADDOCK, SANCHEZ,
HANBIDGE, HILL-EVANS, PIELLI, HOHENSTEIN, KUZMA, FLEMING,
D. WILLIAMS, OTTEN, SCHLOSSBERG, DEASY, CERRATO AND GREEN,
FEBRUARY 10, 2025
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 2025
AN ACT
Amending the act of June 24, 1976 (P.L.424, No.101), entitled
"An act providing for the payment of death benefits to the
surviving spouse or children or parents of firefighters,
ambulance service or rescue squad members, law enforcement
officers or National Guard members who die as a result of the
performance of their duties," further providing for death
benefits paid to local tax authority on behalf of surviving
spouse, minor children or parents.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1 of the act of June 24, 1976 (P.L.424,
No.101), referred to as the Emergency and Law Enforcement
Personnel Death Benefits Act, is amended by adding a subsection
to read:
Section 1. * * *
(e.1) The Commonwealth shall pay out of the General Fund to
a local tax authority on behalf of the surviving spouse or, if
there is no surviving spouse, the minor children of an
individual who is a paid firefighter, ambulance service or
rescue squad member or law enforcement officer, National Guard
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member, certified hazardous material response team member,
member of the Pennsylvania Civil Air Patrol, volunteer
firefighter, ambulance service or rescue squad member who died
as a result of the performance of the individual's duty the
total amount of property taxes owed for the primary residence of
the deceased individual each year for the five years following
the individual's death or until the primary residence is sold,
whichever occurs first. The following apply to a benefit under
this section:
(1) If no spouse or minor children of the deceased
individual survive, the benefit shall be paid to the local tax
authority on behalf of the parents of the deceased individual
for the total amount of property taxes owed for the primary
residence of the deceased individual for the five years
following the individual's death or until the primary residence
is sold, whichever occurs first.
(2) The surviving spouse, minor child or parents of the
deceased individual shall be tasked with providing the
department the tax bill showing the total amount of property tax
owed.
* * *
Section 2. This act shall take effect in 60 days.
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