Our first responders risk their lives every day to protect the health and safety of individuals and our communities. Sadly, sometimes these brave Pennsylvanians make the ultimate sacrifice in the line of duty. Such tragedies often leave surviving spouses to become sole providers for children, a feat that would be difficult for any person, let alone one who is grieving the loss of their spouse.  
 

We believe we must do all we can to honor the memories of our fallen emergency responders and support their grieving spouses in the aftermath of a line-of-duty death, especially as spouses may struggle to pay property tax bills by themselves. That is why we are introducing legislation to establish a tax credit against the personal income tax for spouses of first responders, both paid and volunteer, who die during the performance or as a result of their duties. Under this legislation, spouses would be eligible to receive a credit of up to 100 percent of the amount of property taxes they paid on their primary residence to their county and school district in perpetuity or until the spouse remarries.  
 

Please join us in honoring our fallen heroes one final time by providing their spouses with additional financial assistance during the most difficult time in their lives.