Pennsylvania SB 91: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for veterans property tax and rent rebate assistance; establishing the Veterans Property Tax and Rent Rebate Assistance account; imposing penalties; and making a transfer.

Bill Text

PRINTER'S NO. 46
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 91
Session of
2025
INTRODUCED BY MASTRIANO, CULVER AND FONTANA, JANUARY 22, 2025
REFERRED TO VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS,
JANUARY 22, 2025
AN ACT
Amending the act of December 16, 1998 (P.L.980, No.129),
entitled "An act providing for a waiver of tuition and other
fees for children of certain deceased police officers,
National Guard members, firefighters and correction employees
at community colleges and State-owned and State-related
institutions of higher education and for additional powers
and duties of the Pennsylvania Higher Education Assistance
Agency and the Department of General Services," further
providing for definitions and for Postsecondary Educational
Gratuity Program; and repealing provisions relating to
retroactivity.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definitions of "firefighter," "municipality,"
"police officer" and "volunteer fire company" in section 2 of
the act of December 16, 1998 (P.L.980, No.129), known as the
Police Officer, Firefighter, Correction Employee and National
Guard Member Child Beneficiary Education Act, are amended to
read:
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
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context clearly indicates otherwise:
* * *
"Firefighter." An individual employed in that capacity on a
full-time basis [by a municipality] or a member of a volunteer
fire company [of this Commonwealth]. The term includes members
of a rescue squad or ambulance service [as defined in the act of
June 24, 1976 (P.L.424, No.101), referred to as the Emergency
and Law Enforcement Personnel Death Benefits Act.]. The term
includes members of a rescue squad or ambulance service outside
of this Commonwealth.
* * *
["Municipality." A county, city, borough, incorporated town
or township, regardless of form of government.]
* * *
"Police officer." An individual employed on a full-time or
part-time basis by the Commonwealth as a member of the
Pennsylvania State Police Force or an individual employed on a
full-time or part-time basis as a police officer [by a
municipality of this Commonwealth]. The term includes a police
officer employed outside of this Commonwealth.
* * *
"Volunteer fire company." A nonprofit chartered corporation,
association or organization [located in this Commonwealth] which
provides fire protection services [within this Commonwealth].
Section 2. Section 3(a) of the act is amended to read:
Section 3. Postsecondary Educational Gratuity Program.
(a) Establishment.--
(1) There is hereby established the Postsecondary
Educational Gratuity Program for children of police officers,
firefighters, correction employees, sheriffs, deputy sheriffs
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and National Guard members and certain other individuals who
are on Federal or State active military duty who, except as
provided under paragraph (2), are residents of this
Commonwealth who are killed while acting in the performance
of their duties.
(2) A police officer, firefighter, sheriff or deputy
sheriff who is employed in that capacity on a full-time basis
outside this Commonwealth or as a member of a volunteer fire
company located outside of this Commonwealth must have been a
full-time resident of this Commonwealth for a continuous
period of at least three years at the time of their death.
* * *
Section 3. Section 8 of the act is repealed:
[Section 8. Retroactivity.
This act shall be retroactive to January 1, 1976, and the
benefit provided shall be available to qualified children of
police officers, firefighters, correction employees and National
Guard members of this Commonwealth killed in the performance of
their duties since that date. No community college, State-owned
or State-related institution shall reimburse qualified children
for tuition and fees or room and board charges paid between
January 1, 1976, and the effective date of this act.]
Section 4. The amendment of the definitions of
"firefighter," "municipality," "police officer" and "volunteer
fire company" in section 2 and section 3(a) of the act shall
apply retroactively to January 1, 2004, and the benefit provided
shall be available to qualified children of police officers,
firefighters, rescue squad or ambulance service members,
sheriffs and deputy sheriffs killed in the performance of their
duties since that date. A community college, State-owned or
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State-related institution may not reimburse qualified children
for tuition and fees or room and board charges paid between
January 1, 2004, and the effective date of this section.
Section 5. The Legislative Reference Bureau shall, within 30
days of t