How SB 301 changes current law

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill adds specific exemptions for certain veterans' organizations from real estate taxes in Pennsylvania.

• Section 8812

  (16) Notwithstanding the provisions of subsection (b) or any other provision of this chapter to the contrary, all veterans' organizations known as Veterans of Foreign Wars and the American Legion which are founded, endowed and maintained by public or private charity, together with the grounds annexed and necessary for the occupancy and use of the veterans' organizations, and social halls and grounds owned and occupied by the veterans' organizations and used on a regular basis for activities which contribute to the support of the veterans' organizations, as long as the net receipts from the activities are used solely for the charitable purposes of the veterans' organizations.

  This new provision grants exemption from real estate taxes to specified veterans' organizations and their necessary facilities, contingent on their use of net receipts for charitable purposes.

• Section 8812(b)(1)

  Except as otherwise provided in subsection (a)(13) [and], (15) and

  This change clarifies that the new exemption for veterans' organizations is added to the existing exceptions in the tax law.