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Pennsylvania State Senate
02/10/2025 05:34 PM
Pennsylvania State Senate
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?SPick=20250&chamber=S&cosponId=43357
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Senate of Pennsylvania
Session of 2025 - 2026 Regular Session

MEMORANDUM

Posted: December 2, 2024 09:04 AM
From: Senator Tracy Pennycuick
To: All Senate members
Subject: National Guard Employer Tax Credit
 
In the near future, I will be reintroducing legislation to incentivize hiring of Pennsylvania National Guard members through the establishment of the Pennsylvania National Guard Employer Tax Credit Program.

The Pennsylvania National Guard is routinely recognized as one of the finest national guards in the nation. This largely part-time force is comprised of highly skilled individuals, whose talents and skill sets learned over the course of service can be tremendous assets to businesses in the private sector.

Guard members are in the unique position of fulfilling both military service and civilian obligations.

To incentivize private sector employment and retention of those volunteering for service, and maintaining adequate National Guard force strength, my legislation will allow for a business to apply for a $1,000 tax credit if:
 
  • a business hires an active member of the Pennsylvania National Guard,
  • a current employee enlists in the Pennsylvania National Guard, or
  • a current employee of a business re-enlists in the Pennsylvania National Guard.

The tax credit can be claimed per qualifying employee and can be used to offset income or corporate net income tax liabilities. Credits that cannot be used in their entirety for the current tax year may be carried forward for up to three taxable years. A total of $5,000,000 worth of credits will be made available under this proposal.

By incentivizing the hiring and retention of our Guard members, we can help to maintain recruitment and ensure that our Guard has the manpower necessary to meet future challenges.

This legislation was previously introduced last session as Senate Bill 985 and co-sponsors included: Muth, Hughes, Collett, Baker, Costa, Dush and Aument.

I hope you will join me in cosponsoring this worthwhile legislation to support the businesses that employ the men and women who serve the Commonwealth.