HB 814 — 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
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in personal income tax, providing for tax credit
11      for spouses of first responders killed in line of duty.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    The act of March 4, 1971 (P.L.6, No.2), known as
15   the Tax Reform Code of 1971, is amended by adding a section to
16   read:
17      Section 315.15.    Tax Credit for Spouses of First Responders
18   Killed in Line of Duty.--(a)   A resident taxpayer whose spouse
19   is a first responder who dies during, or as a result of, the
20   performance of duties as a first responder shall be allowed a
21   tax credit against the tax otherwise due under this article. The
 1   tax credit shall be equal to one hundred per cent of the amount
 2   paid by the resident taxpayer to a political subdivision against
 3   the real property tax levied on the resident taxpayer's
 4   principal residence. The tax credit may not exceed the amount of
 5   the tax due during the taxable year.
 6      (b)   A resident taxpayer is ineligible to claim the tax
 7   credit under this section if the resident taxpayer remarries
 8   after the death of the spouse who was a first responder.
 9      (c)   A resident taxpayer may not receive a rebate under
10   Chapter 13 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
11   No.1), known as the Taxpayer Relief Act, or any other property
12   tax rebate available under laws of this Commonwealth, during a
13   tax year in which the resident taxpayer claims the tax credit
14   under this section.
15      (d)   The department may require a resident taxpayer who
16   claims the tax credit under this section to provide
17   documentation in order to show sufficient evidence that a
18   dwelling is the resident taxpayer's principal residence.
19      (e)   The department shall promulgate regulations to implement
20   this section and shall develop written guidelines for the
21   implementation of this section. The guidelines shall be in
22   effect until the department promulgates regulations for the
23   implementation of this section.
24      (f)   As used in this section, the following words and phrases
25   shall have the meanings given to them in this subsection unless
26   the context clearly indicates otherwise:
27      "First responder."   An individual who is employed or
28   volunteers as a law enforcement officer, firefighter, emergency
29   medical technician, ambulance driver or emergency rescue
30   personnel.

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1      "Principal residence."   A premises located in this
2   Commonwealth that a resident taxpayer uses and occupies as the
3   resident taxpayer's primary dwelling.
4      Section 2.   This act shall take effect in 60 days.




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