Section 1805-H. 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-H. Guidelines.
(a) General rule.--The department shall adopt guidelines,
including forms, necessary to administer this article.
(b) Limitation.--The department shall adopt guidelines that
permit an eligible taxpayer to file a joint State tax return.
Section 1807-H. Report to General Assembly.
No later than June 1, 2020, the department shall submit a
report on the tax credits granted and the applicability of the
tax credit to the retention of active members of the
Pennsylvania National Guard. The report shall include the number
of active members of the Pennsylvania National Guard who
utilized the tax credit as of the date of the report and the
amount of credits approved. The report may include
recommendations for changes in the calculation or administration
of the tax credit. The report shall be submitted to the
chairperson and minority chairperson of the Appropriations
Committee of the Senate, the chairperson and minority
chairperson of the Appropriations Committee of the House of
Representatives, the chairperson and minority chairperson of the
Veterans Affairs and Emergency Preparedness Committee of the
Senate and the chairperson and minority chairperson of the
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