An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for National Guard service tax credit.

SB 821 creates a $500 tax credit for Pennsylvania National Guard members who meet specific eligibility criteria. To qualify, a taxpayer must be a Pennsylvania resident with at least two full years of active service by December 31 of the taxable year, and remain an active member when filing their tax return. The credit reduces taxes owed under Pennsylvania's income tax code (Article III) for taxable years beginning after December 31, 2026, and cannot be carried over, refunded, or sold. It requires self-certification via annual tax returns, with the Department of Revenue reporting on usage annually starting in 2027. This policy directly benefits qualifying National Guard members by lowering their state tax liability.