HB 537 — 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
 1   Amending the act of June 24, 1976 (P.L.424, No.101), entitled
 2      "An act providing for the payment of death benefits to the
 3      surviving spouse or children or parents of firefighters,
 4      ambulance service or rescue squad members, law enforcement
 5      officers or National Guard members who die as a result of the
 6      performance of their duties," further providing for death
 7      benefits paid to local tax authority on behalf of surviving
 8      spouse, minor children or parents.
 9      The General Assembly of the Commonwealth of Pennsylvania
10   hereby enacts as follows:
11      Section 1.    Section 1 of the act of June 24, 1976 (P.L.424,
12   No.101), referred to as the Emergency and Law Enforcement
13   Personnel Death Benefits Act, is amended by adding a subsection
14   to read:
15      Section 1.    * * *
16      (e.1)   The Commonwealth shall pay out of the General Fund to
17   a local tax authority on behalf of the surviving spouse or, if
18   there is no surviving spouse, the minor children of an
19   individual who is a paid firefighter, ambulance service or
20   rescue squad member or law enforcement officer, National Guard
 1   member, certified hazardous material response team member,
 2   member of the Pennsylvania Civil Air Patrol, volunteer
 3   firefighter, ambulance service or rescue squad member who died
 4   as a result of the performance of the individual's duty the
 5   total amount of property taxes owed for the primary residence of
 6   the deceased individual each year for the five years following
 7   the individual's death or until the primary residence is sold,
 8   whichever occurs first. The following apply to a benefit under
 9   this section:
10      (1)   If no spouse or minor children of the deceased
11   individual survive, the benefit shall be paid to the local tax
12   authority on behalf of the parents of the deceased individual
13   for the total amount of property taxes owed for the primary
14   residence of the deceased individual for the five years
15   following the individual's death or until the primary residence
16   is sold, whichever occurs first.
17      (2)   The surviving spouse, minor child or parents of the
18   deceased individual shall be tasked with providing the
19   department the tax bill showing the total amount of property tax
20   owed.
21      * * *
22      Section 2.   This act shall take effect in 60 days.




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