Bill > SB600

This bill amends the Tax Reform Code of 1971 to provide a tax credit of up to $500 for Pennsylvania National Guard members who have at least two full years of service and are active members at the time of filing their tax return. The bill defines key terms such as "qualified tax liability," "tax credit," and "taxpayer." It outlines the application process, eligibility criteria, and prohibitions on carryovers and refunds. The bill also requires the Department of Revenue to adopt guidelines and submit an annual report to the General Assembly on the utilization and administration of the tax credit.