PASSED

This enacted measure provides a Philadelphia real estate tax credit for National Guard and reserve members called to active duty outside Pennsylvania. The credit applies to their principal residence and is based on the portion of the prior year they served, with eligible taxpayers required to apply to the Revenue Department and provide documentation.

Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed Forces of the United States who is called to active duty outside the Commonwealth of Pennsylvania; all under certain terms and conditions.