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.

HB 814 creates a tax credit for Pennsylvania residents who are spouses of first responders (including police, firefighters, EMTs, or emergency rescue personnel) killed while performing their duties. The credit equals 100% of the real property tax paid on the couple's primary residence, up to the amount of personal income tax due for the year. Spouses who remarry after their partner's death or who claim other property tax rebates are ineligible. The Department of Revenue may require documentation to verify the residence qualifies as the principal home. This bill directly affects surviving spouses of eligible first responders by reducing their state income tax liability.