An Act amending the act of April 18, 2016 (P.L.128, No.17), known as the Pennsylvania ABLE Act, in exemptions, providing for exclusion of contributions for purposes of determining need for disabled veterans' real estate tax exemption.

PRINTER'S NO. 1783
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1361
Session of
2026
INTRODUCED BY GEBHARD, BARTOLOTTA, PHILLIPS-HILL, YAW,
PISCIOTTANO, J. WARD, VOGEL, STEFANO AND DUSH, JUNE 5, 2026
REFERRED TO FINANCE, JUNE 5, 2026
AN ACT
Amending the act of April 18, 2016 (P.L.128, No.17), entitled
"An act providing for the establishment of a savings program
by the Treasury Department to encourage savings accounts for
individuals with disabilities; establishing the Pennsylvania
ABLE Savings Program and the ABLE Savings Program Fund; and
imposing duties on the Treasury Department," in exemptions,
providing for exclusion of contributions for purposes of
determining need for disabled veterans' real estate tax
exemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of April 18, 2016 (P.L.128, No.17), known
as the Pennsylvania ABLE Act, is amended by adding a section to
read:
Section 703. Exclusion of contributions for purposes of
determining need for disabled veterans' real estate
tax exemption.
A contribution made during a calendar year to an ABLE savings
account may not be considered annual income or otherwise
considered in determining need for an exemption under 51 Pa.C.S.
Ch. 89 (relating to disabled veterans' real estate tax
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exemption) or regulations promulgated under 51 Pa.C.S. Ch. 89.
Section 2. The addition of section 703 of the act shall
apply to a determination of need under 51 Pa.C.S. Ch. 89 made on
or after January 1, 2027.
Section 3. This act shall take effect immediately.
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