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.

2025-2026 Regular Session Introduced by Camera Bartolotta and 8 co-sponsors

SB 1361 excludes ABLE account contributions from asset and income calculations when determining eligibility and amount of Pennsylvania’s disabled veterans real estate tax exemption

Referred to Finance

Overview

Senate Bill 1361 (2025-2026, Pennsylvania) amends the Pennsylvania ABLE Act of April 18, 2016 (P.L.128, No.17) to explicitly exclude contributions to ABLE accounts when determining eligibility or the level of need for a disabled veterans’ real estate tax exemption. The bill is sponsored by Sen. Chris Gebhard and a bipartisan list of co-sponsors and was referred to the Senate Finance Committee on June 5, 2026.

Purpose and intent

The primary aim is to clarify and update how ABLE account contributions are treated in the calculation of need for the disabled veterans’ real estate tax exemption.

Specifically, the bill provides for the exclusion of ABLE contributions from the asset or income calculations used to determine exemption eligibility or the amount of exemption for disabled veterans.

Key provisions (proposed changes)

Amends the act of April 18, 2016 (Pennsylvania ABLE Act) in the exemptions portion.

Establishes that contributions to a Pennsylvania ABLE account are excluded when determining:

The need threshold for the disabled veterans’ real estate tax exemption.
The amount of real estate tax exemption available to eligible disabled veterans, by not counting ABLE contributions as part of financial need/asset calculations.

Note: The exact statutory text detailing the exemption methodology and means-testing formula is not provided in the summary materials. The bill’s title and description indicate a targeted exclusion rather than a broad rewrite of ABLE administration.

Affected parties and institutions

Disabled veterans who qualify for the Pennsylvania real estate tax exemption.

Households or individuals applying for or receiving the disabled veterans’ real estate tax exemption.

Pennsylvania Department of Revenue and other state/local tax administration entities responsible for calculating and awarding exemptions.

ABLE account holders (disabled veterans and potentially their families) who contribute to ABLE accounts in relation to tax exemption eligibility.

Procedural and timeline aspects

Status: Referred to the Senate Finance Committee on June 5, 2026.

There are no listed floor votes or committee hearings in the provided materials.

If advanced, the bill would proceed through the Finance Committee, potential amendments, and then to the full Senate for consideration, followed by the House (and eventual governor’s action) per Pennsylvania’s legislative process.

Potential impact

Administrative: Simplifies or clarifies the treatment of ABLE contributions in exemption determinations, potentially reducing administrative burden or confusion for filers and evaluators.

Financial/tiscal: May increase the availability or amount of real estate tax exemption for disabled veterans by excluding ABLE contributions from means-testing calculations.

Equity and access: Aligns asset/need calculations with ABLE program goals, potentially improving access to exemptions for veterans who utilize ABLE accounts.

Summary for readers

SB 1361 proposes a targeted adjustment to how ABLE account contributions are treated when determining eligibility for Pennsylvania’s disabled veterans’ real estate tax exemption. By excluding ABLE contributions from the means-testing/asset calculations used to assess need or exemption amounts, the bill seeks to ensure that ABLE savings do not negatively affect a veteran’s eligibility or benefit level. The bill is currently in the Senate Finance Committee as of June 2026.