Income tax, state; credit for surviving spouse's real property taxes.

Income tax; credit for surviving spouse's real property taxes. Provides, for taxable years 2026 through 2030, a nonrefundable income tax credit in an amount equal to a surviving spouse's qualifying portion of real property taxes, defined in the bill, for any qualifying residence, also defined in the bill. The bill defines "eligible veteran" as a veteran who had been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability. The…

Source: OpenStates · fetched February 18, 2026

• Survivor (domestic or sexual violence)directModerate impactHigh certainty

  Receives a nonrefundable income tax credit for real property taxes paid on a qualifying residence.

  “Provides, for taxable years 2026 through 2030, a nonrefundable income tax credit in an amount equal to a surviving spouse's qualifying portion of real property taxes, defined in the bill, for any qualifying residence, also defined in the bill.”· Income tax; credit for surviving spouse's real property taxes.

• Veteran / service memberdirectModerate impactHigh certainty

  May qualify for the income tax credit if they meet the definition of an 'eligible veteran' with a 100 percent service-connected, permanent, and total disability.

  “The bill defines "eligible veteran" as a veteran who had been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability.”· Income tax; credit for surviving spouse's real property taxes.