PRIOR PRINTER'S NOS. 1853, 1936 PRINTER'S NO. 2097
No. 1316 Session of 2008
INTRODUCED BY BAKER, WAUGH, RAFFERTY, PUNT, O'PAKE, MADIGAN,
KASUNIC, FONTANA, ERICKSON, BOSCOLA, ORIE, KITCHEN,
TOMLINSON, EICHELBERGER, WONDERLING, REGOLA, LOGAN, CORMAN,
ARMSTRONG, BROWNE, BRUBAKER, ROBBINS, PIPPY, EARLL, COSTA,
WOZNIAK, C. WILLIAMS, FOLMER, M. WHITE, D. WHITE, RHOADES,
McILHINNEY, DINNIMAN, STOUT, MUSTO, WASHINGTON AND FERLO,
MARCH 20, 2008
SENATOR ARMSTRONG, APPROPRIATIONS, RE-REPORTED AS AMENDED,
JUNE 2, 2008
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 a tax credit for employers of
11 volunteer firefighters and emergency medical services
12 workers.
13 AMENDING THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), ENTITLED "AN <--
14 ACT RELATING TO TAX REFORM AND STATE TAXATION BY CODIFYING
15 AND ENUMERATING CERTAIN SUBJECTS OF TAXATION AND IMPOSING
16 TAXES THEREON; PROVIDING PROCEDURES FOR THE PAYMENT,
17 COLLECTION, ADMINISTRATION AND ENFORCEMENT THEREOF; PROVIDING
18 FOR TAX CREDITS IN CERTAIN CASES; CONFERRING POWERS AND
19 IMPOSING DUTIES UPON THE DEPARTMENT OF REVENUE, CERTAIN
20 EMPLOYERS, FIDUCIARIES, INDIVIDUALS, PERSONS, CORPORATIONS
21 AND OTHER ENTITIES; PRESCRIBING CRIMES, OFFENSES AND
22 PENALTIES," PROVIDING FOR A TAX CREDIT FOR EMPLOYERS OF
23 VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES
24 WORKERS.
25 The General Assembly of the Commonwealth of Pennsylvania
26 hereby enacts as follows:
1 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as <--
2 the Tax Reform Code of 1971, is amended by adding an article to
3 read:
4 ARTICLE XVIII-C
5 VOLUNTEER FIREFIGHTER AND EMERGENCY MEDICAL
6 SERVICES WORKER EMPLOYER TAX CREDIT
7 Section 1801-C. Definitions.
8 The following words and phrases when used in this article
9 shall have the meanings given to them in this section unless the
10 context clearly indicates otherwise:
11 "Active volunteer." A volunteer firefighter or volunteer
12 emergency medical services worker.
13 "Commissioner." The State Fire Commissioner appointed
14 pursuant to section 3 of the act of November 13, 1995 (P.L.604,
15 No.61), known as the State Fire Commissioner Act.
16 "Department." The Department of Revenue of the Commonwealth.
17 "Director." The director of the Emergency Medical Services
18 Office in the Department of Health.
19 "Pass-through entity." A partnership as defined in section
20 301(n.0) or a Pennsylvania S corporation as defined in section
21 301(n.1).
22 "Qualified employee." An active volunteer firefighter or
23 active volunteer emergency medical service worker employed by a
24 taxpayer under this article.
25 "Qualified tax liability." The liability for taxes imposed
26 under Article III, IV or VI. The term shall not include any tax
27 withheld by an employer from an employee under Article III.
28 "Secretary." The Secretary of Revenue of the Commonwealth.
29 "Tax credit." The tax credit available to employers of
30 volunteer firefighters or volunteer emergency medical services
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1 workers under this article.
2 "Taxpayer." An individual subject to payment of taxes under
3 Article III, IV or VI.
4 "Volunteer emergency medical services worker." A person
5 certified as an active volunteer emergency medical services
6 provider by the director of the Emergency Medical Services
7 Office of the Department of Health.
8 "Volunteer fire company." A nonprofit chartered corporation,
9 association or organization located in this Commonwealth that
10 provides fire protection services and may offer other volunteer
11 services within this Commonwealth. Voluntary emergency services
12 provided by a volunteer fire company may include voluntary
13 ambulance and voluntary rescue services.
14 "Volunteer firefighter." The term shall have the same
15 meaning given to it under section 2 of the act of June 11, 1968
16 (P.L.149, No.84), known as the Volunteer Firefighters' Relief
17 Association Act. The term includes fire police.
18 Section 1802-C. Application process.
19 (a) Application to department.--A taxpayer may apply to the
20 department for a tax credit by filing an application on the form
21 required by the department. The application shall contain the
22 following information:
23 (1) The name and tax identification number of all
24 qualified employees.
25 (2) The name and location of the volunteer fire company
26 or volunteer emergency medical services/ambulance department
27 where the qualified employee is an active member.
28 (3) Any other information deemed appropriate by the
29 department.
30 (b) Review and approval.--The department shall review and
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1 approve or disapprove the applications in the order in which
2 they are received. Upon determining that the taxpayer has
3 employed a qualified employee or employees, the department may
4 approve the taxpayer for a tax credit.
5 Section 1803-C. Credit for employment.
6 (a) Credit for employment of volunteer firefighters and
7 emergency medical services personnel.--A taxpayer shall be
8 eligible for a tax credit as provided in subsection (b) against
9 the tax imposed under Article III, IV or VI if:
10 (1) The taxpayer employs within this Commonwealth a
11 qualified employee who is an active volunteer.
12 (2) The taxpayer adopts and implements a policy that
13 permits a qualified employee to be absent from work, without
14 penalty, for the purpose of responding to a duty call, fire
15 protection, emergency call or annual emergency services
16 training.
17 (3) At the request of the taxpayer, any qualified
18 employee losing time during normal work time hours as
19 provided for in paragraph (2) shall supply his employer with
20 a statement from the chief of the volunteer fire department
21 or the supervisor or other appropriate person in charge of
22 the volunteer response service stating that the employee
23 responded to an emergency call and the date and time of the
24 call.
25 (b) Maximum credit.--A taxpayer may claim a tax credit for
26 each full-time employee who qualifies under subsection (a) as
27 follows:
28 (1) The taxpayer may claim a full $1,000 tax credit for
29 all employees who qualify under subsection (a). This credit
30 may be claimed only once with respect to each qualified
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1 employee and may not be claimed if the qualified employee has
2 been claimed by a previous employer during the same taxable
3 year.
4 (2) If the employee is not qualified for the entire tax
5 year, the amount of tax credit shall be prorated and the
6 credit amount shall equal $1,000, divided by 12, multiplied
7 by the number of months in the tax year the employee was
8 employed by the taxpayer. The credit shall be rounded to the
9 nearest $5. If the taxpayer is an active volunteer during any
10 part of a month, the taxpayer shall be considered an active
11 volunteer for the entire month. If the taxpayer is a
12 volunteer firefighter and a volunteer emergency medical
13 services worker during the same month, a credit may be
14 claimed for only one active volunteer position for that
15 month. This credit may be claimed only once with respect to
16 each qualified employee and may not be claimed if the
17 qualified employee has been claimed by a previous employer.
18 (3) The taxpayer's total tax credit under this article
19 may not exceed more than $5,000 in any given tax year.
20 (c) Claim period.--Claims for a tax credit must be filed for
21 the first taxable year by the department under section 1802-C.
22 (d) Definition.--For purposes of this section, the term
23 "penalty" includes:
24 (1) termination, discharge or layoff from employment;
25 (2) adverse discrimination in terms of rates of pay,
26 benefit levels, advancement opportunities or selection for
27 job training opportunities.
28 Section 1804-C. Fire and EMS employer credits.
29 A taxpayer may claim a tax credit against the qualified tax
30 liability of the taxpayer.
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1 Section 1805-C. Carryover and carryback of credit.
2 (a) General rule.--If the taxpayer cannot use the entire
3 amount of the tax credit for the first taxable year in which the
4 taxpayer is eligible for the credit, then the excess may be
5 carried over to succeeding taxable years and used as a credit
6 against the qualified tax liability of the taxpayer for those
7 taxable years. Each time that the tax credit is carried over to
8 a succeeding taxable year, it shall be reduced by the amount
9 that was used as a credit during the immediately preceding
10 taxable year. The tax credit provided by this article may be
11 carried over and applied to succeeding taxable years for no more
12 than three taxable years following the first taxable year for
13 which the taxpayer was entitled to claim the credit.
14 (b) Application.--A tax credit approved by the department in
15 a taxable year first shall be applied against the taxpayer's
16 qualified liability for the current taxable year as of the date
17 on which the credit was approved before the tax credit can be
18 applied against any tax liability under subsection (a).
19 (c) No carryback, refund, sale or assignment.--A taxpayer is
20 not entitled to carry back, obtain a refund of, sell or assign
21 an unused tax credit.
22 Section 1806-C. Pass-through entity.
23 (a) General rule.--If a pass-through entity has any unused
24 tax credit under section 1803-C, it may elect in writing,
25 according to procedures established by the department, to
26 transfer all or a portion of the credit to shareholders, members
27 or partners in proportion to the share of the entity's
28 distributive income to which the shareholder, member or partner
29 is entitled.
30 (b) Limitation.--A pass-through entity and a shareholder,
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1 member or partner of a pass-through entity shall not claim the
2 credit under subsection (a) for the same qualified volunteer.
3 (c) Application.--A shareholder, member or partner of a
4 pass-through entity to whom a credit is transferred under
5 subsection (a) shall immediately claim the credit in the taxable
6 year in which the transfer is made. The shareholder, member or
7 partner may not carry forward, carry back, obtain a refund of or
8 sell or assign the credit.
9 Section 1807-C. Total amount of credits.
10 (a) General rule.--The total amount of tax credits
11 authorized by this article shall not exceed $5,000,000 in each
12 fiscal year. If the credits exceed the $5,000,000 cap in a given
13 year, the credits will be allocated on a pro rata basis.
14 (b) Allocation.--If the total amount of the tax credits
15 applied for by all taxpayers exceeds the amount allocated for
16 those credits, then the tax credit to be received by each
17 applicant shall be the product of the allocated amount
18 multiplied by the quotient of the tax credit applied for by the
19 applicant divided by the total of all tax credits applied for by
20 all applicants, the algebraic equivalent of which is:
21 taxpayer's tax credit = amount allocated for those
22 credits X (tax credit applied for by the applicant/total
23 of all credits applied for by all applicants).
24 Section 1808-C. Active volunteer point system.
25 (a) Duty to develop and implement.--The commissioner and the
26 director shall jointly develop and implement an active volunteer
27 point system establishing the annual requirements for
28 designating firefighters and emergency medical services workers,
29 respectively, as active volunteers.
30 (b) Factors to be considered.--To determine whether a
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1 firefighter or emergency medical services worker is active, the
2 point system shall consider the following factors:
3 (1) The number of emergency calls responded to.
4 (2) The volunteer's level of training and participation
5 in formal training and drills.
6 (3) Time spent on administration and support activities,
7 including fundraising and maintenance of facilities and
8 equipment.
9 (4) Involvement in other projects that directly benefit
10 the department's financial viability, emergency response or
11 operational readiness.
12 Section 1809-C. Credit verification.
13 (a) Volunteer fire company duty to report.--Within ten
14 business days of the end of each calendar year, the chief of
15 each volunteer fire company shall submit a report to the
16 commissioner with the name and address of each volunteer
17 firefighter who qualified for the tax credit for the previous
18 calendar year in the format specified by the secretary.
19 (b) Volunteer emergency medical services and ambulance
20 department duty to report.--Within ten business days of the end
21 of each calendar year, the chief of each volunteer emergency
22 medical services or ambulance department shall submit a report
23 to the director. The report shall include the name and address
24 of each volunteer emergency medical services worker who
25 qualified for the tax credit for the previous calendar year in
26 the format required by the secretary.
27 Section 1810-C. Active volunteer certification.
28 (a) General rule.--On or before January 31 of each year, the
29 commissioner and the director shall certify each volunteer
30 firefighter or volunteer emergency medical services worker
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1 reported under section 1809-C as having met the requirements for
2 designation as an active volunteer.
3 (b) Procedures.--The commissioner and the director, in
4 cooperation with the secretary, shall jointly develop procedures
5 for documenting volunteer certification for tax credit purposes.
6 Section 1811-C. Regulations.
7 The department shall prepare any forms that may be necessary
8 to claim a tax credit, may require proof of the claim for tax
9 credit and may adopt rules and regulations to administer the
10 credit.
11 Section 1812-C. Report to General Assembly.
12 No later than June 1, 2008, and September 1 of each year
13 thereafter, the secretary shall submit a report to the General
14 Assembly summarizing the utilization of the tax credit provided
15 by this article with fire and emergency service retention and
16 recruitment efforts. The report shall include the name of the
17 employers who utilized the credit as of the date of the report
18 and the amount of the credits approved. The report may also
19 include any recommendations for changes in the calculation or
20 administration of the tax credit. The report shall be submitted
21 to the chairman and minority chairman of the Appropriations
22 Committee of the Senate, the chairman and minority chairman of
23 the Appropriations Committee of the House of Representatives,
24 the chairman and minority chairman of the Finance Committee of
25 the Senate and the chairman and minority chairman of the Finance
26 Committee of the House of Representatives. The report may
27 include other information that the department believes will
28 assist in evaluating the credit program.
29 Section 1813-C. Penalty.
30 (a) Repayment to Commonwealth.--A taxpayer who claims a
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1 credit under this article but fails to meet the standards stated
2 in section 1803-C shall repay to the Commonwealth the full
3 amount of the tax credit.
4 (b) Reinstatement of qualified employees.--Any taxpayer who
5 willfully and knowingly violates the provisions of section 1803-
6 C and takes adverse employment action against volunteers for
7 responding to emergency calls shall be required to reinstate the
8 qualified employee to his or her former position. The taxpayer
9 shall also pay the employee for all lost wages and benefits,
10 including seniority, for the period between termination and
11 reinstatement to his former position.
12 Section 2. This act shall apply to all taxable years
13 beginning on or after January 1, 2009.
14 Section 3. This act shall take effect immediately.
15 SECTION 1. THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS <--
16 THE TAX REFORM CODE OF 1971, IS AMENDED BY ADDING AN ARTICLE TO
17 READ:
18 ARTICLE XVIII-C
19 VOLUNTEER FIREFIGHTER AND EMERGENCY MEDICAL
20 SERVICES WORKER EMPLOYER TAX CREDIT
21 SECTION 1801-C. DEFINITIONS.
22 THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE
23 SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
24 CONTEXT CLEARLY INDICATES OTHERWISE:
25 "ACTIVE VOLUNTEER." A VOLUNTEER FOR A VOLUNTEER AMBULANCE
26 SERVICE, VOLUNTEER FIRE COMPANY OR VOLUNTEER RESCUE COMPANY
27 CERTIFIED BY THE COMMISSIONER AND THE DIRECTOR AS MEETING THE
28 CRITERIA OF THIS ACT AND EMPLOYED BY A TAXPAYER IN THIS
29 COMMONWEALTH.
30 "COMMISSIONER." THE STATE FIRE COMMISSIONER APPOINTED
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1 PURSUANT TO SECTION 3 OF THE ACT OF NOVEMBER 13, 1995 (P.L.604,
2 NO.61), KNOWN AS THE STATE FIRE COMMISSIONER ACT.
3 "DEPARTMENT." THE DEPARTMENT OF REVENUE OF THE COMMONWEALTH.
4 "DIRECTOR." THE DIRECTOR OF THE EMERGENCY MEDICAL SERVICES
5 OFFICE IN THE DEPARTMENT OF HEALTH.
6 "PASS-THROUGH ENTITY." A PARTNERSHIP AS DEFINED IN SECTION
7 301(N.0) OR A PENNSYLVANIA S CORPORATION AS DEFINED IN SECTION
8 301(N.1).
9 "PENALTY." INCLUDES THE FOLLOWING:
10 (1) TERMINATION, DISCHARGE OR LAYOFF FROM EMPLOYMENT; OR
11 (2) ADVERSE DISCRIMINATION IN TERMS OF RATES OF PAY,
12 BENEFIT LEVELS, ADVANCEMENT OPPORTUNITIES OR SELECTION FOR
13 JOB TRAINING OPPORTUNITIES.
14 "QUALIFIED TAX LIABILITY." THE LIABILITY FOR TAXES IMPOSED
15 UNDER ARTICLE III, IV OR VI. THE TERM SHALL NOT INCLUDE ANY TAX
16 WITHHELD BY AN EMPLOYER FROM AN EMPLOYEE UNDER ARTICLE III.
17 "TAX CREDIT." THE TAX CREDIT AVAILABLE TO EMPLOYERS OF
18 ACTIVE VOLUNTEERS UNDER THIS ARTICLE.
19 "TAXPAYER." AN INDIVIDUAL SUBJECT TO PAYMENT OF TAXES UNDER
20 ARTICLE III, IV OR VI.
21 "VOLUNTEER AMBULANCE SERVICE." AS DEFINED IN SECTION 102 OF
22 THE ACT OF JULY 31, 2003 (P.L.73, NO.17), KNOWN AS THE VOLUNTEER
23 FIRE COMPANY AND VOLUNTEER AMBULANCE SERVICE GRANT ACT.
24 "VOLUNTEER FIRE COMPANY." AS DEFINED IN SECTION 102 OF THE
25 ACT OF JULY 31, 2003 (P.L.73, NO.17), KNOWN AS THE VOLUNTEER
26 FIRE COMPANY AND VOLUNTEER AMBULANCE SERVICE GRANT ACT.
27 "VOLUNTEER RESCUE COMPANY." AS DEFINED IN SECTION 102 OF THE
28 ACT OF JULY 31, 2003 (P.L.73, NO.17), KNOWN AS THE VOLUNTEER
29 FIRE COMPANY AND VOLUNTEER AMBULANCE SERVICE GRANT ACT.
30 SECTION 1802-C. APPLICATION.
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1 (A) APPLICATION TO DEPARTMENT.--A TAXPAYER MAY SUBMIT AN
2 APPLICATION FOR A TAX CREDIT UNDER THIS ARTICLE IN A MANNER
3 REQUIRED BY THE DEPARTMENT. THE APPLICATION SHALL CONTAIN THE
4 FOLLOWING INFORMATION:
5 (1) THE NAMES AND TAX IDENTIFICATION NUMBERS OF ALL
6 ACTIVE VOLUNTEERS EMPLOYED BY THE TAXPAYER.
7 (2) THE NAME AND LOCATION OF THE VOLUNTEER FIRE COMPANY,
8 VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE COMPANY OF
9 WHICH THE EMPLOYEE IS AN ACTIVE VOLUNTEER.
10 (3) ANY OTHER INFORMATION DEEMED APPROPRIATE BY THE
11 DEPARTMENT.
12 (B) APPROVAL.--THE DEPARTMENT SHALL REVIEW AND APPROVE OR
13 DISAPPROVE EACH APPLICATION IN THE ORDER IN WHICH IT IS
14 RECEIVED. UPON A DETERMINATION THAT THE TAXPAYER HAS EMPLOYED AN
15 ACTIVE VOLUNTEER, THE DEPARTMENT MAY APPROVE THE TAXPAYER FOR A
16 TAX CREDIT.
17 SECTION 1803-C. TAXPAYER CREDIT.
18 A TAXPAYER MAY CLAIM A TAX CREDIT AGAINST THE QUALIFIED TAX
19 LIABILITY OF THE TAXPAYER.
20 SECTION 1804-C. TAXPAYER ELIGIBILITY.
21 (A) CREDIT FOR EMPLOYMENT.--A TAXPAYER SHALL BE ELIGIBLE FOR
22 A TAX CREDIT UNDER SUBSECTION (B) AGAINST THE TAX IMPOSED UNDER
23 ARTICLE III, IV OR VI IF:
24 (1) THE TAXPAYER EMPLOYS AN ACTIVE VOLUNTEER WITHIN THIS
25 COMMONWEALTH.
26 (2) THE TAXPAYER IMPLEMENTS A POLICY THAT PERMITS AN
27 ACTIVE VOLUNTEER TO BE ABSENT FROM WORK, WITHOUT PENALTY, FOR
28 THE PURPOSE OF RESPONDING TO A DUTY CALL, FIRE PROTECTION
29 CALL, EMERGENCY CALL OR ANNUAL EMERGENCY SERVICES TRAINING.
30 (3) THE ACTIVE VOLUNTEER LOSING TIME DURING NORMAL WORK
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1 TIME HOURS UNDER PARAGRAPH (2) PROVIDES THE TAXPAYER WITH A
2 STATEMENT FROM THE SUPERVISOR OR CHIEF OF THE VOLUNTEER FIRE
3 DEPARTMENT, VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE
4 COMPANY STATING THAT THE ACTIVE VOLUNTEER RESPONDED TO A DUTY
5 CALL, FIRE PROTECTION CALL, EMERGENCY CALL OR ANNUAL
6 EMERGENCY SERVICES TRAINING.
7 (B) MAXIMUM CREDIT.--A TAXPAYER WHO QUALIFIES UNDER
8 SUBSECTION (A)(1) AND (2) MAY CLAIM A TAX CREDIT FOR EACH FULL-
9 TIME EMPLOYEE WHO QUALIFIES UNDER SUBSECTION (A) AS FOLLOWS:
10 (1) A FULL $1,000 TAX CREDIT FOR ALL ACTIVE VOLUNTEERS
11 WHO QUALIFY UNDER SUBSECTION (A). THE CREDIT MAY BE CLAIMED
12 ONLY ONCE FOR EACH ACTIVE VOLUNTEER AND MAY NOT BE CLAIMED IF
13 THE ACTIVE VOLUNTEER HAS BEEN CLAIMED BY A PREVIOUS EMPLOYER
14 DURING THE SAME TAXABLE YEAR.
15 (2) IF THE ACTIVE VOLUNTEER IS NOT QUALIFIED FOR THE
16 ENTIRE TAX YEAR, THE AMOUNT OF THE TAX CREDIT SHALL BE
17 PRORATED, AND THE CREDIT AMOUNT SHALL EQUAL $1,000, DIVIDED
18 BY 12, MULTIPLIED BY THE NUMBER OF MONTHS IN THE TAX YEAR THE
19 ACTIVE VOLUNTEER WAS EMPLOYED BY THE TAXPAYER. THE CREDIT
20 SHALL BE ROUNDED TO THE NEAREST $5. IF THE EMPLOYEE IS AN
21 ACTIVE VOLUNTEER DURING ANY PART OF A MONTH, THE EMPLOYEE
22 SHALL BE CONSIDERED AN ACTIVE VOLUNTEER FOR THE ENTIRE MONTH.
23 IF THE TAXPAYER IS AN ACTIVE VOLUNTEER DURING THE SAME MONTH,
24 A CREDIT MAY BE CLAIMED FOR ONLY ONE ACTIVE VOLUNTEER FOR
25 THAT MONTH. THE CREDIT MAY BE CLAIMED ONLY ONCE WITH RESPECT
26 TO EACH ACTIVE VOLUNTEER AND MAY NOT BE CLAIMED IF THE ACTIVE
27 VOLUNTEER HAS BEEN CLAIMED BY A PREVIOUS EMPLOYER.
28 (3) THE TAXPAYER'S TOTAL TAX CREDIT UNDER THIS ARTICLE
29 MAY NOT EXCEED MORE THAN $5,000 IN A GIVEN TAX YEAR.
30 SECTION 1805-C. CARRY OVER AND CARRYBACK.
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1 (A) GENERAL RULE.--IF THE TAXPAYER CANNOT USE THE ENTIRE
2 AMOUNT OF THE TAX CREDIT FOR THE FIRST TAXABLE YEAR IN WHICH THE
3 TAXPAYER IS ELIGIBLE FOR THE CREDIT, THE EXCESS MAY BE CARRIED
4 OVER TO SUCCEEDING TAXABLE YEARS AND USED AS A CREDIT AGAINST
5 THE QUALIFIED TAX LIABILITY OF THE TAXPAYER FOR THOSE TAXABLE
6 YEARS. EACH TIME THE TAX CREDIT IS CARRIED OVER TO A SUCCEEDING
7 TAXABLE YEAR, IT SHALL BE REDUCED BY THE AMOUNT THAT WAS USED AS
8 A CREDIT DURING THE IMMEDIATELY PROCEEDING TAXABLE YEAR. THE TAX
9 CREDIT PROVIDED BY THIS ARTICLE MAY BE CARRIED OVER AND APPLIED
10 TO SUCCEEDING TAXABLE YEARS FOR NO MORE THAN THREE TAXABLE YEARS
11 FOLLOWING THE FIRST TAXABLE YEAR FOR WHICH THE TAXPAYER WAS
12 ENTITLED TO CLAIM THE CREDIT.
13 (B) APPLICATION.--A TAX CREDIT APPROVED BY THE DEPARTMENT IN
14 A TAXABLE YEAR SHALL FIRST BE APPLIED AGAINST THE TAXPAYER'S
15 QUALIFIED LIABILITY FOR THE CURRENT TAXABLE YEARS AS OF THE DATE
16 ON WHICH THE CREDIT WAS APPROVED BEFORE THE TAX CREDIT CAN BE
17 APPLIED AGAINST ANY TAX LIABILITY UNDER SUBSECTION (A).
18 (C) LIMITATIONS.--A TAXPAYER IS NOT ENTITLED TO CARRY BACK,
19 OBTAIN A REFUND OF, SELL OR ASSIGN AN UNUSED TAX CREDIT.
20 SECTION 1806-C. PASS-THROUGH ENTITY.
21 (A) GENERAL RULE.--IF A PASS-THROUGH ENTITY HAS ANY UNUSED
22 TAX CREDIT, IT MAY ELECT IN WRITING, ACCORDING TO PROCEDURES
23 ESTABLISHED BY THE DEPARTMENT, TO TRANSFER ALL OR A PORTION OF
24 THE CREDIT TO SHAREHOLDERS, MEMBERS OR PARTNERS IN PROPORTION TO
25 THE SHARE OF THE ENTITY'S DISTRIBUTIVE INCOME TO WHICH THE
26 SHAREHOLDER, MEMBER OR PARTNER IS ENTITLED.
27 (B) LIMITATION.--A PASS-THROUGH ENTITY AND A SHAREHOLDER,
28 MEMBER OR PARTNER OF A PASS-THROUGH ENTITY SHALL NOT CLAIM THE
29 CREDIT UNDER SUBSECTION (A) FOR THE SAME ACTIVE VOLUNTEER.
30 (C) APPLICATION.--A SHAREHOLDER, MEMBER OR PARTNER OF A
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1 PASS-THROUGH ENTITY TO WHOM A CREDIT IS TRANSFERRED UNDER
2 SUBSECTION (A) SHALL IMMEDIATELY CLAIM THE CREDIT IN THE TAXABLE
3 YEAR IN WHICH THE TRANSFER IS MADE. THE SHAREHOLDER, MEMBER OR
4 PARTNER MAY NOT CARRY FORWARD, CARRY BACK, OBTAIN A REFUND OF OR
5 SELL OR ASSIGN THE CREDIT.
6 SECTION 1807-C. TOTAL AMOUNT OF CREDITS.
7 (A) GENERAL RULE.--THE TOTAL AMOUNT OF TAX CREDITS
8 AUTHORIZED BY THIS ARTICLE SHALL NOT EXCEED $5,000,000 IN EACH
9 FISCAL YEAR. IF THE CREDITS EXCEED THE $5,000,000 CAP IN A GIVEN
10 YEAR, THE CREDITS SHALL BE ALLOCATED ON A PRO RATA BASIS.
11 (B) ALLOCATION.--IF THE TOTAL AMOUNT OF THE TAX CREDITS
12 APPLIED FOR BY ALL TAXPAYERS UNDER THIS ARTICLE EXCEEDS THE
13 AMOUNT ALLOCATED, THE TAX CREDIT TO BE RECEIVED BY EACH
14 APPLICANT SHALL BE THE PRODUCT OF THE ALLOCATED AMOUNT
15 MULTIPLIED BY THE QUOTIENT OF THE TAX CREDIT APPLIED FOR BY THE
16 APPLICANT DIVIDED BY THE TOTAL OF ALL TAX CREDITS APPLIED FOR BY
17 ALL APPLICANTS, THE ALGEBRAIC EQUIVALENT OF WHICH IS:
18 TAXPAYER'S TAX CREDIT = AMOUNT ALLOCATED FOR THOSE
19 CREDITS X (TAX CREDIT APPLIED FOR BY THE APPLICANT/TOTAL
20 OF ALL CREDITS APPLIED FOR BY ALL APPLICANTS).
21 SECTION 1808-C. POINT SYSTEM.
22 (A) GENERAL RULE.--THE COMMISSIONER AND THE DIRECTOR SHALL
23 JOINTLY DEVELOP AND IMPLEMENT A POINT SYSTEM ESTABLISHING THE
24 ANNUAL REQUIREMENTS FOR CERTIFICATION OF ACTIVE VOLUNTEERS.
25 (B) FACTORS.--TO DETERMINE WHETHER TO CERTIFY AN INDIVIDUAL
26 AS AN ACTIVE VOLUNTEER, THE POINT SYSTEM SHALL CONSIDER THE
27 FOLLOWING FACTORS:
28 (1) THE NUMBER OF EMERGENCY CALLS RESPONDED TO.
29 (2) THE VOLUNTEER'S LEVEL OF TRAINING AND PARTICIPATION
30 IN FORMAL TRAINING AND DRILLS.
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1 (3) TIME SPENT ON ADMINISTRATION AND SUPPORT ACTIVITIES,
2 INCLUDING FUNDRAISING AND MAINTENANCE OF FACILITIES AND
3 EQUIPMENT.
4 (4) INVOLVEMENT IN OTHER PROJECTS THAT DIRECTLY BENEFIT
5 THE ORGANIZATION'S FINANCIAL VIABILITY, EMERGENCY RESPONSE OR
6 OPERATIONAL READINESS.
7 SECTION 1809-C. APPLICATION PROCESS.
8 AN ACTIVE VOLUNTEER MAY APPLY TO THE DEPARTMENT FOR
9 CERTIFICATION BY FILING AN APPLICATION ON THE FORM REQUIRED BY
10 THE DEPARTMENT. THE APPLICATION SHALL CONTAIN THE FOLLOWING
11 INFORMATION:
12 (1) THE NAME OF THE ACTIVE VOLUNTEER.
13 (2) THE NAME AND ADDRESS OF THE VOLUNTEER FIRE COMPANY,
14 VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE COMPANY WHERE
15 THE ACTIVE VOLUNTEER IS A MEMBER.
16 (3) ANY OTHER INFORMATION DEEMED TO BE APPROPRIATE BY
17 THE DEPARTMENT.
18 SECTION 1810-C. CERTIFICATION.
19 (A) SELF-CERTIFICATION.--THE ACTIVE VOLUNTEER SHALL SIGN AND
20 SUBMIT THE APPLICATION FOR CERTIFICATION UNDER SECTION 1809-C TO
21 THE CHIEF OF THE VOLUNTEER FIRE COMPANY OR THE SUPERVISOR OR
22 CHIEF OF THE VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE
23 COMPANY WHERE THE VOLUNTEER SERVES.
24 (B) LOCAL SIGN-OFF.--THE CHIEF OF THE VOLUNTEER FIRE COMPANY
25 OR THE SUPERVISOR OR CHIEF OF THE VOLUNTEER AMBULANCE SERVICE OR
26 VOLUNTEER RESCUE COMPANY SHALL SIGN THE APPLICATION ATTESTING TO
27 THE INDIVIDUAL'S STATUS AS AN ACTIVE VOLUNTEER. THE APPLICATION
28 SHALL THEN BE FORWARDED TO THE DEPARTMENT FOR FINAL REVIEW AND
29 PROCESSING.
30 (C) DEPARTMENTAL REVIEW.--THE DEPARTMENT SHALL REVIEW AND
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1 APPROVE OR DISAPPROVE THE APPLICATIONS IN THE ORDER IN WHICH
2 THEY ARE RECEIVED.
3 SECTION 1811-C. REGULATIONS.
4 THE DEPARTMENT SHALL ADOPT REGULATIONS, INCLUDING FORMS,
5 NECESSARY TO ADMINISTER THIS ARTICLE. THE DEPARTMENT MAY REQUIRE
6 PROOF OF THE CLAIM FOR TAX CREDIT.
7 SECTION 1812-C. REPORT TO GENERAL ASSEMBLY.
8 NO LATER THAN JUNE 1, 2010, AND SEPTEMBER 1 OF EACH YEAR
9 THEREAFTER, THE DEPARTMENT SHALL SUBMIT A REPORT ON THE TAX
10 CREDITS GRANTED UNDER THIS ARTICLE AND THE APPLICABILITY OF THE
11 TAX CREDIT TO THE RETENTION OF ACTIVE VOLUNTEERS OF A VOLUNTEER
12 AMBULANCE SERVICE, VOLUNTEER FIRE COMPANY OR VOLUNTEER RESCUE
13 COMPANY. THE REPORT SHALL INCLUDE THE NAMES OF TAXPAYERS WHO
14 UTILIZED THE CREDIT AS OF THE DATE OF THE REPORT AND THE AMOUNT
15 OF CREDITS APPROVED. THE REPORT MAY INCLUDE RECOMMENDATIONS FOR
16 CHANGES IN THE CALCULATION OR ADMINISTRATION OF THE TAX CREDIT.
17 THE REPORT SHALL BE SUBMITTED TO THE CHAIRMAN AND MINORITY
18 CHAIRMAN OF THE APPROPRIATIONS COMMITTEE OF THE SENATE, THE
19 CHAIRMAN AND MINORITY CHAIRMAN OF THE APPROPRIATIONS COMMITTEE
20 OF THE HOUSE OF REPRESENTATIVES, THE CHAIRMAN AND MINORITY
21 CHAIRMAN OF THE FINANCE COMMITTEE OF THE SENATE AND THE CHAIRMAN
22 AND MINORITY CHAIRMAN OF THE FINANCE COMMITTEE OF THE HOUSE OF
23 REPRESENTATIVES. THE REPORT MAY INCLUDE OTHER INFORMATION THAT
24 THE DEPARTMENT DEEMS APPROPRIATE.
25 SECTION 1813-C. PENALTY.
26 (A) REPAYMENT.--A TAXPAYER WHO CLAIMS A CREDIT UNDER THIS
27 ARTICLE BUT FAILS TO MEET THE STANDARDS UNDER SECTION 1803-C
28 SHALL REPAY THE FULL AMOUNT OF THE TAX CREDIT TO THE
29 COMMONWEALTH.
30 (B) REINSTATEMENT.--A TAXPAYER WHO WILLFULLY AND KNOWINGLY
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1 VIOLATES SECTION 1803-C AND TAKES ADVERSE EMPLOYMENT ACTION
2 AGAINST AN ACTIVE VOLUNTEER FOR RESPONDING TO EMERGENCY CALLS
3 SHALL BE REQUIRED TO REINSTATE THE ACTIVE VOLUNTEER TO HIS
4 FORMER POSITION. THE TAXPAYER SHALL ALSO PAY THE ACTIVE
5 VOLUNTEER ALL LOST WAGES AND BENEFITS, INCLUDING SENIORITY, FOR
6 THE PERIOD BETWEEN TERMINATION AND REINSTATEMENT.
7 SECTION 2. THIS ACT SHALL APPLY TO TAXABLE YEARS BEGINNING
8 AFTER DECEMBER 31, 2008.
9 SECTION 3. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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