An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, providing for tax credit for spouses of first responders killed in line of duty.

PRINTER'S NO. 844
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 814
Session of
2025
INTRODUCED BY O'MARA, CIRESI, WEBSTER, PIELLI, SANCHEZ, McNEILL,
GIRAL, HILL-EVANS, HADDOCK, DONAHUE, SCHLOSSBERG, McANDREW,
ISAACSON, FLEMING, OTTEN, DEASY, CERRATO, GREEN, WAXMAN,
KENYATTA, INGLIS, STEELE, BOROWSKI, CEPEDA-FREYTIZ AND YOUNG,
MARCH 5, 2025
REFERRED TO COMMITTEE ON FINANCE, MARCH 5, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, providing for tax credit
for spouses of first responders killed in line of duty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 315.15. Tax Credit for Spouses of First Responders
Killed in Line of Duty.--(a) A resident taxpayer whose spouse
is a first responder who dies during, or as a result of, the
performance of duties as a first responder shall be allowed a
tax credit against the tax otherwise due under this article. The
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tax credit shall be equal to one hundred per cent of the amount
paid by the resident taxpayer to a political subdivision against
the real property tax levied on the resident taxpayer's
principal residence. The tax credit may not exceed the amount of
the tax due during the taxable year.
(b) A resident taxpayer is ineligible to claim the tax
credit under this section if the resident taxpayer remarries
after the death of the spouse who was a first responder.
(c) A resident taxpayer may not receive a rebate under
Chapter 13 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), known as the Taxpayer Relief Act, or any other property
tax rebate available under laws of this Commonwealth, during a
tax year in which the resident taxpayer claims the tax credit
under this section.
(d) The department may require a resident taxpayer who
claims the tax credit under this section to provide
documentation in order to show sufficient evidence that a
dwelling is the resident taxpayer's principal residence.
(e) The department shall promulgate regulations to implement
this section and shall develop written guidelines for the
implementation of this section. The guidelines shall be in
effect until the department promulgates regulations for the
implementation of this section.
(f) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection unless
the context clearly indicates otherwise:
"First responder." An individual who is employed or
volunteers as a law enforcement officer, firefighter, emergency
medical technician, ambulance driver or emergency rescue
personnel.
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"Principal residence." A premises located in this
Commonwealth that a resident taxpayer uses and occupies as the
resident taxpayer's primary dwelling.
Section 2. This act shall take effect in 60 days.
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