PENNSYLVANIA, June 3 - year. For purposes of this paragraph, two full years of

service means two full calendar years in which the taxpayer

has met all obligations required of the taxpayer as a result

of military service in the Pennsylvania National Guard,

including any obligations not met but excused by the

taxpayer's chain of command.

(3) Is an active member of the Pennsylvania National

Guard on the date on which the taxpayer files the tax return.

(b) Maximum credit.--A taxpayer who qualifies under

subsection (a) may claim a tax credit of $500.

Section 1804-I. Carryover and carryback prohibited.

A taxpayer may not carry over, carry back, obtain a refund

of, sell or assign an unused tax credit under this article.

Section 1805-I. Self certification.

The making or filing by a taxpayer of any return,

declaration, statement or other document required to be made or

filed under this article shall constitute a certification by the

taxpayer that the statements, including the taxpayer's residency

status and years of service as an active member of the

Pennsylvania National Guard, contained in the return,

declaration, statement or other document are true and that any

copy filed is a true copy.

Section 1806-I. Guidelines.

(a) Guidelines.--The department shall adopt guidelines,

including forms, necessary to administer this article.

(b) Joint income.--A tax credit granted under this article

may be applied to the tax liability of the spouse of an eligible

taxpayer if both the eligible taxpayer and the spouse report

income on a joint income tax return.

Section 1807-I. Report to General Assembly.

20250SB0821PN0877 - 3 -

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30