SB 843 - Under current senior citizen property tax credit ("circuit breaker") law, a surviving spouse may claim the income tax credit if a spouse meeting the qualifications dies before the end of the year, but a decedent's estate is not allowed the credit on the final return. This act deems the residency requirement fulfilled for claimants who die before December 31 and who meet all of the other qualifications for the credit.

This act also clarifies that a disability need not occur after gainful employment in order to qualify for the credit. Currently, the Department of Revenue interprets the law to require a disabled person to have been gainfully employed prior to such disability in order to qualify for the credit.
TOM CRAWFORD