PRINTER'S NO. 3446
No. 2496 Session of 1990
INTRODUCED BY PITTS, BOYES, MORRIS, FARGO, MELIO, LEVDANSKY,
DISTLER, MICOZZIE, BUSH, TIGUE, D. F. CLARK, FOX, PHILLIPS,
J. L. WRIGHT, KONDRICH, CIVERA, SEMMEL, STABACK,
E. Z. TAYLOR, HERSHEY, GODSHALL, STUBAN, NAHILL, NOYE,
MAYERNIK, BARLEY, GRUPPO, B. SMITH, DIETTERICK, HERMAN,
TRELLO, HECKLER, DeLUCA, McVERRY, G. SNYDER, HAGARTY AND
D. W. SNYDER, APRIL 25, 1990
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 25, 1990
AN ACT
1 Amending the act of December 18, 1984 (P.L.1005, No.205),
2 entitled "An act mandating actuarial funding standards for
3 all municipal pension systems; establishing a recovery
4 program for municipal pension systems determined to be
5 financially distressed; providing for the distribution of the
6 tax on the premiums of foreign fire insurance companies; and
7 making repeals," further providing for distribution of
8 foreign fire insurance tax moneys.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 706(b) of the act of December 18, 1984
12 (P.L.1005, No.205), known as the Municipal Pension Plan Funding
13 Standard and Recovery Act, is amended to read:
14 Section 706. Use of foreign fire insurance tax moneys.
15 * * *
16 (b) Distribution of foreign fire insurance tax moneys.--
17 (1) The foreign fire insurance premium tax amount
18 applicable to a municipality served solely by paid
1 firefighters shall be allocated no later than September 30 to
2 the General Municipal Pension System State Aid Program
3 established pursuant to Chapter 4 for ultimate distribution
4 pursuant to section 402.
5 (2) The foreign fire insurance premium tax amount
6 applicable to a municipality served solely by volunteer
7 firefighters shall be paid to the municipality, which shall
8 within 60 days of the date of the receipt of the moneys from
9 the State Treasurer pay the amount received together with
10 interest, if any, earned by the municipality on the amount
11 received to the relief association fund of the fire
12 department or departments, or fire company or companies, now
13 existing or hereafter organized, inside or outside of the
14 municipality, which is or are actively engaged in the service
15 of the municipality and duly recognized by the governing body
16 of the municipality.
17 (3) The foreign fire insurance premium tax amount
18 applicable to a municipality served by both paid firefighters
19 and volunteer firefighters shall be divided into the portion
20 applicable to paid firefighters and the portion applicable to
21 volunteer firefighters. The division of the amount shall be
22 based on the proportion of the actual fire protection service
23 in the municipality provided by each type of firefighter as
24 certified by the municipality, except that in no event shall
25 the portion applicable to paid firefighters be less than the
26 smaller of the amount of foreign fire insurance premium tax
27 applicable to the municipality or the revised amount of
28 general municipal pension system State aid per unit for the
29 previous year determined pursuant to section 402, per paid
30 firefighter, which for 1985 shall be deemed to be $1,100. The
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1 ultimate distribution of the portion applicable to paid
2 firefighters shall be governed by paragraph (1). The
3 distribution of the portion applicable to volunteer
4 firefighters shall be governed by paragraph (2).
5 Section 2. This act shall take effect in 60 days.
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