PRINTER'S NO. 2468
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1936
Session of
2023
INTRODUCED BY O'MARA, CIRESI, HILL-EVANS, MADDEN, ROZZI,
McNEILL, DELLOSO, HANBIDGE, SANCHEZ, SCHLOSSBERG, GUENST,
SCOTT, STEELE, KHAN, MALAGARI AND GREEN, DECEMBER 28, 2023
REFERRED TO COMMITTEE ON FINANCE, DECEMBER 28, 2023
AN ACT
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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 315.15. Tax Credit for Spouses of First Responders
Killed in Line of Duty.--(a) A resident taxpayer whose spouse
is a first responder who dies during, or as a result of, the
performance of the spouse's duties as a first responder shall be
allowed a tax credit against the tax otherwise due under this
article. The tax credit shall be equal to one hundred per cent
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