SB 102

This bill reduces the eligibility threshold for an eligible veteran, the spouse of

an eligible veteran, and the unremarried surviving spouse of an eligible veteran to

claim the veterans and surviving spouses property tax credit under the individual

income tax system. Under the bill, a claimant may claim the credit if the claimant's

service-connected disability rating is at least 70 percent. Currently, that rating

must be 100 percent.

Under the bill, the maximum credit that a claimant may claim is multiplied by

the percentage of the claimant's service-connected disability rating. The bill does

not affect a claimant who claims the credit based on his or her individual

unemployability rating. Under current law, an individual with a 100 percent

disability rating based on individual unemployability may also claim the credit.