PENNSYLVANIA, April 27 - PRINTER'S NO. 674

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

600

Session of

2021

INTRODUCED BY BROOKS, J. WARD, SANTARSIERO, BAKER, YUDICHAK,

PITTMAN, MASTRIANO AND STEFANO, APRIL 27, 2021

REFERRED TO FINANCE, APRIL 27, 2021

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," providing for National Guard service tax credit.

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 an article to

read:

ARTICLE XVIII-I

NATIONAL GUARD SERVICE TAX CREDIT

Section 1801-I. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Department." The Department of Revenue of the Commonwealth.

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