Pennsylvania HB814 provides a tax credit for spouses of first responders killed in line of duty.
Pennsylvania HB814 amends the Tax Reform Code of 1971 to allow a tax credit for spouses of first responders killed in the line of duty. The credit equals 100% of the real property tax paid on the taxpayer's principal residence, up to the amount of tax due. The Department of Revenue will implement this change, including developing guidelines until regulations are finalized. A taxpayer cannot claim this credit if they remarry after the first responder's death. Additionally, the taxpayer cannot receive other property tax rebates during the same tax year.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.