PA HB814

Creates a state personal income tax credit equal to 100% of local real property taxes paid on the principal residence of surviving spouses of first responders killed in the line of duty, capped at the taxpayer's total state income tax liability for the year

Defines first responders as law enforcement officers, firefighters, emergency medical technicians, ambulance drivers, or emergency rescue personnel (employed or volunteer)

Disqualifies taxpayers who remarry after the death of their first responder spouse or who claim property tax rebates under the Taxpayer Relief Act in the same tax year

Requires the Department of Revenue to promulgate regulations and develop interim written guidelines for implementation

Takes effect 60 days after enactment