Bill
Bill > HB814
PA HB814
PA HB814In personal income tax, providing for tax credit for spouses of first responders killed in line of duty.
summary
Introduced
03/05/2025
03/05/2025
In Committee
03/05/2025
03/05/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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.
AI Summary
This bill creates a new tax credit for spouses of first responders who die in the line of duty, allowing them to receive a 100% credit against their real property tax for their principal residence. The tax credit is only available to the surviving spouse who has not remarried, and cannot be combined with other property tax rebates. The bill defines "first responders" as law enforcement officers, firefighters, emergency medical technicians, ambulance drivers, and emergency rescue personnel. To claim the credit, taxpayers must provide documentation proving their dwelling is their principal residence, and the tax credit cannot exceed the total tax due in a given year. The Department of Revenue is required to develop regulations and guidelines for implementing this tax credit. The legislation will take effect 60 days after its passage, providing financial relief to families who have lost a first responder spouse while serving their community.
Committee Categories
Budget and Finance
Sponsors (26)
Jenn O'Mara (D)*,
Lisa Borowski (D),
Johanny Cepeda-Freytiz (D),
Missy Cerrato (D),
Joe Ciresi (D),
Dan Deasy (D),
Kyle Donahue (D),
Sean Dougherty (D),
Justin Fleming (D),
José Giral (D),
Roni Green (D),
Jim Haddock (D),
Carol Hill-Evans (D),
John Inglis (D),
Mary Isaacson (D),
Malcolm Kenyatta (D),
Joe McAndrew (D),
Jeanne McNeill (D),
Danielle Otten (D),
Chris Pielli (D),
Ben Sanchez (D),
Mike Schlossberg (D),
Mandy Steele (D),
Ben Waxman (D),
Joseph Webster (D),
Regina Young (D),
Last Action
Referred to Finance (on 03/05/2025)
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