An Act amending Title 18 (Crimes and Offenses) of the Pennsylvania Consolidated Statutes, in abortion, further providing for medical consultation and judgment and for informed consent.

2025-2026 Regular Session Introduced by Lisa Borowski and 20 co-sponsors

Provides a refundable Kansas income tax credit (50% of qualifying property taxes) to disabled/unemployable veterans on their principal residence.

Removed from table

Summary — HB 2005: Veterans’ Valor Property Tax Relief Act (Kansas)

Status & timing
- Introduced: January 22, 2025 (Rep. Proctor et al.).
- Committee action: House Committee on Taxation reported the bill “do pass as amended” (3/14/2025).
- Effective: tax year 2025; bill text provides it takes effect upon publication in the statute book.

Purpose
- To provide targeted property-tax relief to Kansas veterans who are determined disabled/unemployable under federal regulations, by creating a refundable Kansas income tax credit tied to property and ad valorem taxes paid on the veteran’s principal residence.

Key provisions
- Credit allowed: a refundable income tax credit equal to a percentage of property and ad valorem taxes actually and timely paid on the taxpayer’s residential property that is the taxpayer’s principal residence.
- Introduced version: 75% of qualifying taxes.
- As amended by the House Taxation Committee: reduced to 50%.
- Eligibility: taxpayers “deemed to be totally disabled, permanently and totally disabled, or unemployable” under federal rules (38 C.F.R. § 3.340).
- Refundability: if the credit exceeds the taxpayer’s income tax liability, the excess is refundable.
- Program interactions: taxpayers receiving this credit are prohibited from also receiving the Homestead Property Tax Refund or the SAFE Sr (Selective Assistance for Effective Senior Relief) credit for the same property.
- Relationship to Homestead program: the credit is supplemental to the Homestead Property Tax Refund Act, but it is not subject to the Homestead Act’s income or appraised-value limits.
- Administration: Secretary of Revenue must adopt rules about documentation supporting claims.

Estimated fiscal & administrative impact
- Eligibility estimate: Kansas Department of Revenue used VA data (about 8,681 veterans identified as permanently/ totally disabled or unemployable) and estimated ~4,037 would qualify (assumptions include ~75% homeownership and ~38% already in Homestead/SAFE Sr programs).
- Department of Revenue (amended 50% credit estimate): projected reduction in State General Fund receipts of about $7.6 million (FY2026), $8.1 million (FY2027), and $8.7 million (FY2028).
- Division of the Budget (75% introduced-version estimate): estimated larger revenue reductions — about $11.4M (FY2026), $12.2M (FY2027), $13.0M (FY2028) — and implementation costs of $209,975 (one-time, FY2026) plus ongoing salary/wages of ~$64,060 and 1.0 FTE for administration.
- The Secretary/Department would develop rules and handle program administration and taxpayer assistance.

Who is affected
- Primary beneficiaries: qualifying disabled/unemployable veterans who own and occupy their principal residence and pay property/ad valorem taxes.
- Fiscal impact: State General Fund revenue reductions and modest administrative costs to the Department of Revenue.

Procedural/next steps
- Committee report (3/14/2025) recommends passage as amended (50% credit). Further floor action in the House and, if passed, consideration by the Senate would follow per the legislative calendar. The bill’s fiscal effects are not included in the FY2026 Governor’s Budget Report.