PRINTER'S NO. 1146
No. 1036 Session of 1987
INTRODUCED BY NAHILL, MORRIS, BUSH, MELIO, FOX, HALUSKA,
STABACK, J. L. WRIGHT, MARKOSEK, HAGARTY, DeLUCA, ROBBINS,
KOSINSKI, DURHAM, KASUNIC, BOOK, FISCHER, RAYMOND, SEMMEL,
MICOZZIE, GLADECK, ANGSTADT, STAIRS, MERRY, JACKSON, CIVERA,
PETRONE, E. Z. TAYLOR, HASAY, D. W. SNYDER, BUNT, REBER,
BALDWIN, JOHNSON, BOWSER AND STEVENS, APRIL 8, 1987
REFERRED TO COMMITTEE ON FINANCE, APRIL 8, 1987
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," excluding certain income of volunteer
11 firefighters, volunteer rescue squad and ambulance members,
12 volunteer fire police and volunteer auxiliary police from the
13 determination of taxable income for purposes of personal
14 income tax.
15 The General Assembly of the Commonwealth of Pennsylvania
16 hereby enacts as follows:
17 Section 1. Clause (d) of section 301 of the act of March 4,
18 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
19 amended May 9, 1972 (P.L.273, No.66), is amended to read:
20 Section 301. Definitions.--The following words, terms and
21 phrases when used in this article shall have the meaning
22 ascribed to them in this section except where the context
1 clearly indicates a different meaning. Any reference in this
2 article to the Internal Revenue Code shall include the Internal
3 Revenue Code of 1954, as amended to the date on which this
4 article is effective:
5 * * *
6 (d) "Compensation" means and shall include salaries, wages,
7 commissions, bonuses and incentive payments whether based on
8 profits or otherwise, fees, tips and similar remuneration
9 received for services rendered, whether directly or through an
10 agent, and whether in cash or in property.
11 The term "compensation" shall not mean or include: (i)
12 periodic payments for sickness and disability other than regular
13 wages received during a period of sickness or disability; or
14 (ii) disability, retirement or other payments arising under
15 workmen's compensation acts, occupational disease acts and
16 similar legislation by any government; or (iii) payments
17 commonly recognized as old age or retirement benefits paid to
18 persons retired from service after reaching a specific age or
19 after a stated period of employment; or (iv) payments commonly
20 known as public assistance, or unemployment compensation
21 payments by any governmental agency; or (v) payments to
22 reimburse actual expenses; or (vi) payments made by employers or
23 labor unions for programs covering hospitalization, sickness,
24 disability or death, supplemental unemployment benefits, strike
25 benefits, social security and retirement; or (vii) any
26 compensation received by United States servicemen serving in a
27 combat zone[.]; or (viii) the first one thousand dollars
28 ($1,000) of any salaries, wages or commissions earned in any
29 calendar year by:
30 (1) A volunteer firefighter who is certified as a
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1 firefighter under the guidelines of the International
2 Firefighting Training Association and who responds to at least
3 sixty per cent of the alarms and drills in each calendar year;
4 or
5 (2) A volunteer rescue squad or ambulance squad member who
6 completes an emergency medical training certification program
7 and who responds to at least twenty per cent of the calls during
8 each calendar year; or
9 (3) A member of a volunteer fire police force or a volunteer
10 auxiliary police force who responds to at least sixty per cent
11 of the alarms, calls and drills in each calendar year.
12 * * *
13 Section 2. This act shall apply to the tax year beginning
14 January 1, 1988.
15 Section 3. This act shall take effect in 60 days.
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