Bill > SB821

This bill establishes a new tax credit for active members of the Pennsylvania National Guard who meet specific eligibility requirements. To qualify, a taxpayer must be a Pennsylvania resident, have at least two full years of service in the National Guard by December 31 of the taxable year, and remain an active member on the date of tax filing. The tax credit is worth $500 and can be applied to the taxpayer's state income tax liability under Article III, with the option to apply the credit to a spouse's tax liability if filing a joint return. Applicants must submit documentation with their annual tax return, self-certifying their residency and years of service. The Department of Revenue is required to create guidelines for administering the credit and must submit an annual report to legislative committees detailing the number of National Guard members who utilized the credit. If a taxpayer falsely claims the credit, they must repay the full amount plus interest. The tax credit becomes available for taxable years beginning after December 31, 2026, and importantly, unused credits cannot be carried over, carried back, refunded, sold, or assigned to another party.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=821