PRIOR PRINTER'S NO. 280 PRINTER'S NO. 1876
No. 287 Session of 1995
INTRODUCED BY BROWN, WAUGH, ARMSTRONG, FICHTER, NAILOR, FLICK,
CLARK, McCALL, PHILLIPS, HUTCHINSON, MICOZZIE, LYNCH, CAWLEY,
DeLUCA, PESCI, DEMPSEY, TRUE, TRELLO, SCRIMENTI, STEELMAN,
FEESE, OLASZ, BAKER, CIVERA, GEIST, LEH, CLYMER, MILLER,
E. Z. TAYLOR, CORNELL, SHANER, BARLEY, STERN, PETRONE,
RAYMOND, HASAY, ZUG, YOUNGBLOOD, BROWNE, HALUSKA, SEMMEL,
ADOLPH AND BARD, JANUARY 25, 1995
AS REPORTED FROM COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, HOUSE OF REPRESENTATIVES, AS AMENDED,
MAY 9, 1995
AN ACT
1 Providing for employment rights of members of volunteer
2 emergency service organizations and for tax credits for
3 employers of employee-volunteers; and making a repeal.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 CHAPTER 1
7 GENERAL PROVISIONS
8 Section 101. Short title.
9 This act shall be known and may be cited as the Emergency
10 Response Volunteer Employment Protection Act.
11 Section 102. Legislative findings and declaration.
12 (a) Findings enumerated.--The General Assembly finds as
13 follows:
14 (1) Over 85% of all emergency service personnel in this
15 Commonwealth are volunteers.
1 (2) Volunteer emergency service personnel have saved
2 many lives and millions of tax dollars for the citizens of
3 this Commonwealth.
4 (3) During the past decade, the ranks of volunteer
5 emergency service personnel have decreased by more than 10%.
6 (4) This decrease in manpower within this Commonwealth's
7 volunteer emergency services, coupled with increasing
8 conflicts with the volunteer's professional duties, has
9 resulted in:
10 (i) Manpower response shortages to emergency calls.
11 (ii) A decrease in the number of volunteers
12 permitted and able to participate in necessary, and
13 sometimes required, emergency service training.
14 (iii) A greater risk to those who are permitted to
15 respond to an emergency call.
16 (b) Declaration.--The General Assembly declares as follows:
17 (1) It is vital to provide new ways to attract and
18 retain volunteer emergency service personnel without placing
19 an undue burden on taxpayers or businesses throughout this
20 Commonwealth.
21 (2) It is in the public interest for the General
22 Assembly to:
23 (i) Encourage private employers to permit an
24 employee who is a member of a volunteer emergency service
25 organization to leave work in response to an emergency
26 call or respond to an emergency call prior to the start
27 of work in the employee's capacity as a member of a
28 volunteer emergency service organization, without loss of <--
29 pay, WITH THE OPTION OF PAY, AND NO LOSS OF time or <--
30 efficiency rating, by providing a tax credit to the
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1 employer for the period during which the employee-
2 volunteer is absent from work because of the employee-
3 volunteer's response to an emergency call, PROVIDED THE <--
4 EMPLOYEE IS IN COMPLIANCE WITH A PREARRANGED, PREAPPROVED
5 RELEASE POLICY OF THE EMPLOYER.
6 (ii) Encourage private employers to permit an
7 employee who is a member of a volunteer emergency service
8 organization to take a paid leave of absence at the
9 request of the chief executive officer of the volunteer
10 emergency service organization to which the employee-
11 volunteer belongs in order to participate in emergency
12 service training by providing a tax credit to the
13 employer for a period of no more than five days per year
14 during which the employee-volunteer is participating in
15 emergency service training, PROVIDED THE EMPLOYEE IS IN <--
16 COMPLIANCE WITH A PREARRANGED, PREAPPROVED RELEASE POLICY
17 OF THE EMPLOYER.
18 (iii) Require that the Commonwealth and its
19 political subdivisions permit an employee who is a member
20 of a volunteer emergency service organization to respond
21 to an emergency call prior to the start of work in the
22 employee's capacity as a member of a volunteer emergency
23 service organization, without loss of pay, WITH THE <--
24 OPTION OF PAY, AND NO LOSS OF time or efficiency rating, <--
25 PROVIDED THE EMPLOYEE IS IN COMPLIANCE WITH A
26 PREARRANGED, PREAPPROVED RELEASE POLICY OF THE
27 COMMONWEALTH OR POLITICAL SUBDIVISION.
28 (iv) Authorize the Commonwealth and its political
29 subdivisions to permit an employee who is a member of a
30 volunteer emergency service organization to leave work in
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1 response to an emergency call, without loss of pay, WITH <--
2 OR WITHOUT PAY, AND NO LOSS OF time or efficiency rating,
3 and to take a AN OPTIONAL paid leave of absence at the <--
4 request of the chief executive officer of the volunteer
5 emergency service organization to which that employee-
6 volunteer belongs in order to participate in emergency
7 service training for a period of up to five days per
8 year, PROVIDED THE EMPLOYEE IS IN COMPLIANCE WITH A <--
9 PREARRANGED, PREAPPROVED RELEASE POLICY OF THE
10 COMMONWEALTH OR POLITICAL SUBDIVISION.
11 Section 103. Definitions.
12 The following words and phrases when used in this act shall
13 have the meanings given to them in this section unless the
14 context clearly indicates otherwise:
15 "Commonwealth." A department, agency, board, commission or
16 instrumentality of State government.
17 "Discriminate." To take any action against an employee which
18 adversely affects the employee's regular pay to any extent not
19 provided for in this act, the employee's job status or
20 opportunity for promotion or the employee's right to any benefit
21 granted by the employer to other similarly situated employees.
22 "Employee-volunteer." A member of a volunteer emergency
23 service organization who is in the employ of the Commonwealth, a
24 political subdivision or a private employer.
25 "Employer." An individual, partnership, association,
26 corporation, business trust or any person or groups of persons
27 acting directly or indirectly in the interest of an employer in
28 relation to any employee.
29 "Line of duty." All that is required or normally associated
30 with responding to and returning from an emergency call.
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1 "Political subdivision." A county, city, borough,
2 incorporated town, township, including a home rule municipality,
3 school district or municipal authority.
4 "Volunteer ambulance service." A nonprofit chartered
5 corporation, association or organization located in this
6 Commonwealth which is regularly engaged in the service of
7 providing emergency medical care and transportation of patients.
8 "Volunteer emergency service organization." An organization
9 which is a volunteer fire company, volunteer ambulance service,
10 volunteer rescue squad or volunteer hazardous material response
11 team.
12 "Volunteer fire company." A nonprofit chartered corporation,
13 association or organization located in this Commonwealth which
14 provides fire protection services, including fire police
15 services, and other volunteer emergency service within this
16 Commonwealth. Volunteer emergency service provided by a
17 volunteer fire company may include volunteer ambulance and
18 volunteer rescue service.
19 "Volunteer hazardous material response team." A nonprofit
20 chartered corporation, association or organization located in
21 this Commonwealth whose members are specially trained to respond
22 to accidents or situations where hazardous or toxic materials
23 are released into the environment.
24 "Volunteer rescue service." A nonprofit chartered
25 corporation, association or organization located in this
26 Commonwealth which provides rescue service in this Commonwealth.
27 Section 104. Employment discrimination prohibited.
28 (a) General rule.--It is unlawful for the Commonwealth, a
29 political subdivision or a private employer to discriminate
30 against, refuse to hire or employ any individual because the
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1 individual is a member of a volunteer emergency service
2 organization.
3 (b) Discrimination for time lost.--
4 (1) It is unlawful for the Commonwealth, a political
5 subdivision or a private employer to discipline or to
6 discharge from employment an employee who is a member of a
7 volunteer emergency service organization or to otherwise
8 discriminate against an employee-volunteer with respect to
9 compensation BASE SALARY, hire, tenure, terms, conditions or <--
10 privileges of employment for the reason that the employee-
11 volunteer responded to an emergency call prior to the time
12 the employee was due to report to work, resulting in loss of
13 time from employment.
14 (2) An employee-volunteer losing time as provided in
15 this section must take the following action:
16 (i) Inform his or her employer or immediate
17 supervisor that the employee has been called to respond
18 to an emergency immediately upon arriving at work. THE <--
19 EMPLOYEE-VOLUNTEER IS REQUIRED TO REPORT TO WORK
20 IMMEDIATELY AFTER THE TIME THE CHIEF EXECUTIVE OFFICER OF
21 THE VOLUNTEER EMERGENCY SERVICE ORGANIZATION TO WHICH
22 THAT EMPLOYEE-VOLUNTEER BELONGS DOCUMENTS THE EMERGENCY
23 SERVICE AS BEING COMPLETED.
24 (ii) Provide his or her employer or immediate
25 supervisor with a signed statement from the chief
26 executive officer of the volunteer emergency service
27 organization to which that employee-volunteer belongs.
28 The statement must include the reason for the employee-
29 volunteer's absence and the time during which the
30 employee-volunteer was acting in the line of duty. The
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1 statement must be submitted to the employer within ten
2 days from the date of absence.
3 (3) If an employee-volunteer is employed by a private
4 employer, any time lost from employment may be charged
5 against the employee's regular salary or wages or the private
6 employer may apply for the tax credits provided in section
7 201(a).
8 (4) If an employee-volunteer is employed by the
9 Commonwealth or a political subdivision, payment of salary or
10 wages for time lost from employment shall be based on a
11 policy adopted by the Commonwealth or the political
12 subdivision.
13 (c) Discrimination because of injury.--It is unlawful for
14 the Commonwealth, a political subdivision or a private employer
15 to discipline or to discharge from employment or to otherwise
16 discriminate against an employee-volunteer with respect to
17 compensation, hire, tenure, terms, conditions or privilege of
18 employment because the employee-volunteer has been injured in
19 the line of duty as a member of a volunteer emergency service
20 organization and has subsequently returned to work, regardless
21 of whether the employee-volunteer received any workers'
22 compensation benefits under the act of June 2, 1915 (P.L.736,
23 No.338), known as the Workers' Compensation Act.
24 (d) Legal action.--An employer who willfully and knowingly
25 violates the provisions of this act shall be required to revoke
26 any disciplinary action and any penalty imposed against an
27 employee-volunteer or to reinstate the employee-volunteer to his
28 or her former position. In addition, the employer shall be
29 required to pay to the employee-volunteer all lost wages and
30 benefits for the period between termination and reinstatement
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1 and any reasonable attorney fees which are incurred in an action
2 to recover lost wages and benefits. An action to enforce the
3 provisions of this act shall be commenced within a period of two
4 years from the date of violation and the action shall be
5 commenced in the court of common pleas of the county in which
6 the employer is located.
7 CHAPTER 2
8 PRIVATE SECTOR INCENTIVES
9 Section 201. Emergency response tax credit.
10 (a) Authorization of credit.--Every employer engaged in a
11 for-profit business enterprise in this Commonwealth who permits
12 an employee-volunteer to leave work in response to an emergency
13 call or to respond to an emergency call prior to the start of
14 work in the employee-volunteer's capacity as a member of a
15 volunteer emergency service organization, without loss of pay,
16 time or efficiency rating, shall be eligible to receive a tax
17 credit against any tax due from that employer under Article II,
18 III, IV, VI, VII, VII-A, VIII, IX, X, XI, XII or XV of the act
19 of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
20 1971, and against any payment of estimated tax or payment of
21 tentative tax due from the employer on account of the taxes.
22 (b) Calculation of credit.--The amount of the tax credit
23 available to an employer under subsection (a) shall be equal to
24 100% of the employee-volunteer's earnings for the period during
25 which the employee-volunteer is absent from work on account of
26 responding to an emergency call. The credit must be applied
27 against taxes due in the current tax year. The credit may not be
28 carried back to prior tax years, nor may it be carried forward
29 to future tax years.
30 Section 202. Training leave of absence tax credit.
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1 (a) Authorization of credit.--Every employer engaged in a
2 for-profit business enterprise in this Commonwealth who permits
3 an employee-volunteer to take a paid leave of absence, at the
4 request of the chief executive officer of the volunteer
5 emergency service organization to which the employee-volunteer
6 belongs in order to participate as a student or instructor in
7 training appropriate to the volunteer emergency services
8 organization, shall be eligible to receive a tax credit against
9 any tax due from that employer under Article II, III, IV, VI,
10 VII, VII-A, VIII, IX, X, XI, XII or XV of the act of March 4,
11 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and
12 against any payment of estimated tax or payment of tentative tax
13 due from the employer on account of the taxes.
14 (b) Calculation of credit.--The amount of tax credit
15 available to an employer under subsection (a) shall be equal to
16 100% of the employee-volunteer's earnings for a period of no
17 more than five days per year during which the employee-volunteer
18 was granted and actually utilized the paid leave in order to
19 participate in training. The credit must be applied against
20 taxes due in the current tax year. The credit may not be carried
21 back to prior tax years, nor may it be carried forward to future
22 tax years.
23 Section 203. Powers and duties.
24 In addition to those powers created by any other act of the
25 General Assembly, the Secretary of Revenue shall have the
26 following powers and duties:
27 (1) To publish any rules and regulations which may be
28 required to implement this act.
29 (2) To publish, as a notice in the Pennsylvania
30 Bulletin, no later than 60 days following the effective date
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1 of this act, forms which employers may use to apply for the
2 tax credit authorized by this act. The provisions of section
3 408(b) of the act of March 4, 1971 (P.L.6, No.2), known as
4 the Tax Reform Code of 1971, relating to confidentiality of
5 information required under paragraph (3) shall not apply when
6 the information is divulged for the purposes of this
7 paragraph.
8 (3) To furnish to the members of the General Assembly
9 within five months after the close of any calendar year
10 during which tax credits granted under this act were used an
11 annual report providing, as to each employer which used tax
12 credits during the preceding calendar year under this act,
13 the employee's name, address, standard industrial
14 classification code and the amount of tax credits granted.
15 CHAPTER 3
16 PUBLIC SECTOR INITIATIVES
17 Section 301. Emergency response leave of absence.
18 (a) Optional paid leave.--Any officer or employee of the
19 Commonwealth or a political subdivision who is a member of a
20 volunteer emergency service organization may be entitled to
21 leave work in response to an emergency call without loss of pay,
22 time or efficiency, subject to the terms and conditions of a
23 policy adopted by the Commonwealth or political subdivision.
24 (b) Official notice required.--In order to qualify for the
25 paid leave as provided for in subsection (a), the employee-
26 volunteer must:
27 (1) Inform the employer or immediate supervisor that the
28 employee has been called to respond to an emergency and
29 request that a leave of absence be granted to respond to the
30 emergency. THE EMPLOYEE-VOLUNTEER IS REQUIRED TO REPORT TO <--
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1 WORK IMMEDIATELY AFTER THE TIME THE CHIEF EXECUTIVE OFFICER
2 OF THE VOLUNTEER EMERGENCY SERVICE ORGANIZATION TO WHICH THAT
3 EMPLOYEE-VOLUNTEER BELONGS DOCUMENTS THE EMERGENCY SERVICE AS
4 BEING COMPLETED.
5 (2) Provide the employer or immediate supervisor with a
6 signed statement from the chief executive officer of the
7 volunteer emergency service organization to which the
8 employee-volunteer belongs. The statement must include the
9 reason for the employee-volunteer's absence and the time
10 during which the employee-volunteer was acting in the line of
11 duty. The statement must be submitted within ten days from
12 the date of the absence.
13 Section 302. Training leave of absence.
14 (a) Mandatory unpaid leave.--The Commonwealth and a
15 political subdivision must grant up to five days of unpaid leave
16 per year to an employee-volunteer for a period during which the
17 employee-volunteer is participating, as a student or instructor,
18 in training at the request of the chief executive officer of the
19 volunteer emergency service organization to which the employee-
20 volunteer belongs.
21 (b) Discretionary paid leave.--The Commonwealth and a
22 political subdivision shall be authorized and permitted to grant
23 up to five days of paid leave per year to an employee-volunteer
24 for a period during which the employee-volunteer is
25 participating, as a student or instructor, in training at the
26 request of the chief executive officer of the volunteer
27 emergency service organization to which the employee-volunteer
28 belongs.
29 (c) Official notice required.--In order to qualify for a
30 leave of absence under subsection (a) or (b), the employee-
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1 volunteer must provide the employer or immediate supervisor with
2 a signed statement from the chief executive officer of the
3 volunteer emergency service organization to which the employee-
4 volunteer belongs. The statement must include the reason for the
5 requested leave and must be submitted at least 14 days prior to
6 the requested date of leave.
7 CHAPTER 4
8 MISCELLANEOUS PROVISIONS
9 Section 401. Repeal.
10 The act of December 1, 1977 (P.L.249, No.83), entitled, as
11 amended, "An act prohibiting employers from firing employees who
12 lose time from employment in the line of duty as volunteer
13 firemen, fire police and volunteer members of ambulance services
14 and rescue squads; and providing penalties," is repealed.
15 Section 402. Effective date.
16 This act shall take effect in 60 days.
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