Pennsylvania HB 911: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, providing for charitable contribution exemption.

Bill Text

PRIOR PRINTER'S NO. 961 PRINTER'S NO. 3627
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 911
Session of
2025
INTRODUCED BY MEHAFFIE, CERRATO, CIRESI, DEASY, DONAHUE,
D. WILLIAMS, K. HARRIS, MUNROE, BRENNAN, T. DAVIS, GOUGHNOUR,
STEELE, NEILSON AND GREEN, MARCH 17, 2025
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 17, 2026
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in employees, providing for law
enforcement officer benefits for surviving family members.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 53 of the Pennsylvania Consolidated
Statutes is amended by adding a section to read:
§ 2182. Law enforcement officer benefits for surviving family
members.
(a) Death.--Except as otherwise provided in this section, if
a full-time law enforcement officer dies in the line of duty:
(1) The surviving spouse of the law enforcement officer
shall be entitled to receive full health benefits for the
remainder of the life of the spouse.
(2) Each eligible dependent of the law enforcement
officer shall be entitled to receive full health benefits
until reaching 26 years of age if the dependent is not
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eligible for coverage under another eligible employer-
sponsored health plan.
(b) Disability.--If a full-time law enforcement officer is
disabled AND UNABLE TO PERFORM ANY POLICE DUTY FOR WHICH THE
OFFICER IS REASONABLY SUITED BY EDUCATION, TRAINING OR
EXPERIENCE from an accident occurring as a result of the
performance of duties while employed:
(1) The law enforcement officer and the law enforcement
officer's spouse shall be entitled to receive full health
benefits for the remainder of the life of the law enforcement
officer.
(2) Each eligible dependent of the law enforcement
officer shall be entitled to receive full health benefits
until reaching 26 years of age if the dependent is not
eligible for coverage under another eligible employer-
sponsored health plan.
(c) Line-of-duty death investigation and determination.--
(1) If an investigation is needed prior to making a
line-of-duty death determination regarding a law enforcement
officer for the purposes of this section, existing health
benefits of the law enforcement officer shall be
uninterrupted for the duration of the investigation.
(2) The following may make a line-of-duty death
determination regarding a law enforcement officer for the
purposes of this section:
(i) The police department or regional police
department that employed the law enforcement officer.
(ii) The Department of General Services in
accordance with the act of June 24, 1976 (P.L.424,
No.101), referred to as the Emergency and Law Enforcement
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Personnel Death Benefits Act.
(iii) The Bureau of Justice Assistance within the
United States Department of Justice in accordance with 34
U.S.C. Ch. 101 Subch. XI Pt. A (relating to death
benefits).
(d) Assistance.--A municipality OR REGIONAL POLICE
DEPARTMENT shall assist a surviving spouse with navigating the
process of claims and payments under this section.
(e) Termination of benefits.--All health benefits under this
section shall cease upon the recipient of the health care
benefits reaching 65 years of age.
(f) Construction.--If a collective bargaining agreement
provides equal or greater health benefits than those provided
under this section, the collective bargaining agreement shall
govern.
(g) Applicability.--In addition to applying to all law
enforcement officers that died in the line of duty, subsections
(a) and (b) apply to a surviving spouse of a law enforcement
officer that was widowed before the effective date of this
subsection.
(E) TERMINATION OF BENEFITS.--A MUNICIPALITY MAY TERMINATE
HEALTH BENEFITS UNDER THIS SECTION IF:
(1) A SURVIVING SPOUSE OF A DECEASED LAW ENFORCEMENT
OFFICER REMARRIES; OR
(2) A SURVIVING SPOUSE RECEIVES EQUIVALENT HEALTH
BENEFITS FROM THE SURVIVING SPOUSE'S EMPLOYER.
(F) MEDICARE ELIGIBILITY.--WHEN A RECIPIENT OF HEALTH
BENEFITS UNDER THIS SECTION IS ENTITLED TO OR ENROLLED IN
MEDICARE:
(1) THE RECIPIENT SHALL UTILIZE THE FEDERAL MEDICARE
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PROGRAM AS THE RECIPIENT'S PRIMARY HEALTH BENEFIT.
(2) IN THE CASE OF A SURVIVING SPOUSE OF A DECEASED LAW
ENFORCEMENT OFFICER WHO SERVED A MUNICIPALITY, THE
MUNICIPALITY SHALL PROVIDE SUPPLEMENTAL MEDICARE PROGRAM
COVERAGE THROUGH THE CARRIER PROVIDING COVERAGE AT THE TIME
OF THE LAW ENFORCEMENT OFFICER'S DEATH.
(3) IN THE CASE OF A SURVIVING SPOUSE OF A DECEASED LAW
ENFORCEMENT OFFICER WHO SERVED A REGIONAL POLICE DEPARTMENT,
THE REGIONAL POLICE DEPARTMENT SHALL PROVIDE SUPPLEMENTAL
MEDICARE PROGRAM COVERAGE THROUGH THE CARRIER PROVIDING
COVERAGE AT THE TIME OF THE LAW ENFO