PRINTER'S NO. 197
No. 206 Session of 1999
INTRODUCED BY L. I. COHEN, READSHAW, THOMAS, COY, YOUNGBLOOD,
SATHER, SAINATO, McCALL, CURRY, ZUG, CAWLEY, FORCIER,
MARSICO, LAUGHLIN, STABACK, MELIO, ROHRER, CORRIGAN, DeLUCA,
SEYFERT, TRELLO, MARKOSEK, HERMAN, JAMES, BELARDI, VAN HORNE,
RAMOS, C. WILLIAMS, STEVENSON, BAKER, KAISER, SURRA, TRICH,
SCHRODER, ARGALL, DALEY, WASHINGTON, PIPPY, McGILL, PETRARCA,
E. Z. TAYLOR, STEELMAN, SERAFINI AND MAHER, JANUARY 28, 1999
REFERRED TO COMMITTEE ON FINANCE, JANUARY 28, 1999
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for volunteer firefighter tax credits.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
14 the Tax Reform Code of 1971, is amended by adding a section to
15 read:
16 Section 315.6. Volunteer Firefighter Tax Credit.--(a) An
17 individual who has served for at least ten years as a volunteer
18 firefighter shall be allowed a credit against the tax due under
19 this article.
1 (b) The amount of the tax credit available shall be equal to
2 ten per cent of the tax liability for the current tax year. The
3 credit must be applied against taxes due in the current tax
4 year. The credit may not be carried back to prior tax years, nor
5 may it be carried forward to future tax years.
6 Section 2. This act shall apply to taxable years beginning
7 January 1, 2000.
8 Section 3. This act shall take effect immediately.
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