HB 1212 Summary

• Expands benefits for surviving spouses of disabled veterans who receive U.S. Department of Veterans Affairs dependency and indemnity compensation to include higher education tuition benefits, motor vehicle license plate exemptions, property tax credits, and motor vehicle sales tax exemptions.

• Changes the definition of "dependent" for higher education purposes to include surviving spouses receiving federal dependency and indemnity compensation without requiring the surviving spouse to meet separate residency requirements.

• Allows unremarried surviving spouses receiving federal dependency and indemnity compensation to retain motor vehicle license plate exemptions and sales tax exemptions previously held by the deceased veteran.

• Provides that property tax credit eligibility for surviving spouses receiving federal dependency and indemnity compensation equals 100 percent credit rather than a percentage-based credit.

• Establishes that when a surviving spouse becomes eligible for federal dependency and indemnity compensation after the veteran's death through retroactive application of law, the determination is presumed to have preceded the veteran's death for purposes of qualification under all affected statutes; effective for taxable years beginning after December 31, 2022, and taxable events after June 30, 2023.