THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY HORNAMAN, SOLOBAY, BARRAR, BEAR, BEYER, BRENNAN, CARROLL, CASORIO, CAUSER, CURRY, CUTLER, DeLUCA, DePASQUALE, DONATUCCI, FABRIZIO, FLECK, GALLOWAY, GIBBONS, GOODMAN, GROVE, GRUCELA, HARHAI, HARPER, HESS, KORTZ, KULA, LEVDANSKY, LONGIETTI, MAHONEY, MARKOSEK, MARSHALL, McILVAINE SMITH, MICOZZIE, MILLER, MUSTIO, O'NEILL, PASHINSKI, PERZEL, READSHAW, REED, SAINATO, SCAVELLO, SIPTROTH, K. SMITH, STABACK, STEVENSON, STURLA, SWANGER, TALLMAN, VULAKOVICH, WALKO, WHITE, MOUL, SANTARSIERO, MURT, ROHRER, FREEMAN, ROCK, HOUGHTON, FARRY, DENLINGER, LENTZ, BROOKS, CALTAGIRONE, BRIGGS AND BURNS, FEBRUARY 4, 2009

AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JULY 14, 2009   

AN ACT

Providing for municipal volunteer fire company, volunteer

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ambulance service and volunteer rescue company service

incentives.

TABLE OF CONTENTS

Chapter 1.  Preliminary Provisions

Section 101.  Short title.

Section 102.  Purpose.

Section 103.  Definitions.

Chapter 3.  Municipal Tax Credit

Section 301.  Program authorization.

Section 302.  Claim.

Section 303.  Limitations.

Chapter 5.  Volunteer Fire Service Credit

Section 501.  Volunteer fire service credit program.

Section 502.  Service record.

Section 503.  Certification.

Chapter 30.  Miscellaneous Provisions

Section 3001.  Penalties for false reporting.

Section 3002.  Effective date.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

CHAPTER 1

PRELIMINARY PROVISIONS

Section 101.  Short title.

This act shall be known and may be cited as the Municipal

Volunteer Firefighter Volunteers of Fire Companies, Ambulance

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Services and Rescue Companies Incentive Act.

Section 102.  Purpose.

The purpose of this act is to authorize municipalities to

enact a tax credit against an active volunteer firefighter's 

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volunteer's earned income and property tax liability as a

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financial incentive to:

(1)  Indicate the municipality's acknowledgment of the

value of and the absence of any public cost for volunteer

fire protection and ambulance and rescue services provided by

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active volunteer firefighters volunteers.

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(2)  To encourage other individuals to newly volunteer or

for former firefighters volunteers to consider rejoining as

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an active volunteer firefighter in a volunteer fire 

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volunteers in a volunteer fire company, ambulance service or

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rescue company.

Section 103.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Active volunteer firefighter."  A volunteer firefighter for

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a volunteer fire company, volunteer ambulance service or

volunteer rescue company who has complied with the requirements

of the volunteer fire service credit program and who is

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certified under section 503.

"Commissioner."  The State Fire Commissioner of the

Commonwealth.

"Department."  The Department of Revenue of the Commonwealth.

"Earned income tax."  A tax on earned income and net profits

levied under chapter 3 of the act of December 31, 1965 (P.L.

1257, No.511), known as The Local Tax Enabling Act.

"Governing body."  A city council, borough council,

incorporated town council, board of township commissioners,

board of township supervisors, governing council of a home rule

municipality or optional plan municipality or a governing

council of any similar purpose government which may be created

by statute after the effective date of this section.

"Local Tax Enabling Act."  The act of December 31, 1965 (P.L.

1257, No.511), known as The Local Tax Enabling Act.

"Municipality."  A city, borough, incorporated town or

township located in this Commonwealth.

"Tax credit."  The tax credit granted under section 301 or

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302.1.

"Volunteer."  A member of a volunteer fire company, volunteer

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ambulance service or volunteer rescue company.

"Volunteer ambulance service."  Any nonprofit chartered

corporation, association or organization located in this

Commonwealth, which is licensed by the Department of Health and

is not associated or affiliated with any hospital and which is

regularly engaged in the provision of emergency medical

services, including basic life support or advanced life support

services and advanced life support squads as defined in 28 Pa.

Code § 1005.1 (relating to general provisions). The term shall

not include any corporation, association or organization that is

primarily engaged in the operation of invalid coaches which are

intended for the routine transport of persons who are

convalescent or otherwise nonambulatory and do not ordinarily

require emergency medical treatment while in transit.

"Volunteer fire company."  A nonprofit chartered corporation,

association or organization located in this Commonwealth that

provides fire protection services and may offer other voluntary

emergency services within this Commonwealth.

"Volunteer rescue company."  A nonprofit chartered

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corporation, association or organization located in this

Commonwealth that provides rescue services as part of the

response to fires and/or vehicle accidents within this

Commonwealth.

"Volunteer fire service credit program."  The program

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established under section 501 to determine the active status of

a volunteer firefighter.

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"Volunteer firefighter."  A member of a volunteer fire

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company.

CHAPTER 3

MUNICIPAL TAX CREDIT

Section 301.  Program authorization.

(a)  Establishment.--A municipality that levies an earned

income tax may establish by resolution or ordinance a tax credit

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against an individual's liability imposed under chapter 3 of the

Local Tax Enabling Act for active service as a volunteer

firefighter.

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(b)  Amount.--A municipality must set forth in the resolution

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or ordinance the amount of the tax credit. If the total earned

income tax liability is less than the amount established by the

municipality, the tax credit shall equal the remaining tax

liability.

(c)  Public notice.--At least 30 days prior to adoption of

the resolution or ordinance, the governing body of a

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municipality shall give public notice of its intent to adopt a 

resolution or an ordinance to establish a tax credit and conduct

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at least one public hearing on the issue.

(d)  Specific notice.--A municipality that establishes a tax

credit under subsection (a) shall notify the commissioner in the

manner and pursuant to any schedule prescribed by the

commissioner.

Section 302.  Claim.

(a)  Eligibility.--An individual who satisfies all of the

following criteria may claim a tax credit established under this

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act section 301:

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(1)  The individual is subject to an earned income tax

imposed by a municipality that has established a tax credit

under section 301.

(2)  The individual is certified under section 503.

(b)  Return.--A husband and or wife may claim any tax credit

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for which they are eligible on the same return. provided for

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under this act when filing a joint return. The tax return form

shall provide a mechanism for separating the liability of an

individual for any earned income tax imposed by the school

district of residence from the liability of an individual for

any earned income tax imposed by the municipality so that the

tax credit may be applied against the individual's liability for

taxes imposed by the municipality.

Section 302.1.  Real property tax credit.

The governing body of a school district may provide, by

ordinance, for a tax credit against real property taxes to be

granted to active volunteer firefighters. The tax credit shall

apply to taxes levied on residential real property owned and

occupied by an active volunteer firefighter who is certified

under section 503. The amount of the tax credit shall be

equivalent to no more than 20% of the tax liability of the

active volunteer firefighter. 

Section 303.  Limitations.

A tax credit established under this act may be used against

only the individual's earned income tax or property tax 

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liability for the current taxable year.

CHAPTER 5

VOLUNTEER FIRE SERVICE CREDIT

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Section 501.  Volunteer fire service credit program.

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(a)  Establishment.--Within 90 days of the effective date of

this section, the commissioner shall establish a volunteer fire 

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service credit program that establishes the annual requirements

for the designation of a volunteer firefighter as in active

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service at a volunteer fire company, volunteer ambulance service

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or volunteer rescue company.

(b)  Activities.--The volunteer fire service credit system

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shall consider the following activities in determining credit

toward a designation of active service:

(1)  The number of emergency calls to which a volunteer

firefighter responds.

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(2)  The level of training and participation in formal

training and drills for a volunteer firefighter.

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(3)  The total amount of time expended by a volunteer

firefighter on administrative and other support services,

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including fundraising and facility or equipment maintenance.

(4)  The involvement in other events or projects that aid

the financial viability, emergency response or operational

readiness of a volunteer fire company, volunteer ambulance

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service or volunteer rescue company.

(c)  Guidelines.--The commissioner shall adopt guidelines,

including forms, necessary to implement this section.

Section 502.  Service record.

(a)  Log.--The chief of a volunteer fire company or the

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chief's designee, the supervisor or chief of a volunteer

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ambulance service or volunteer rescue company or their designees 

shall establish and maintain a service log that documents the

activities of each volunteer firefighter that qualify qualifies 

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for credit toward active service under the volunteer fire 

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service credit system and the calculation of the total credits

earned for each volunteer firefighter in the volunteer fire

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company, volunteer ambulance service or volunteer rescue

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company.

(b)  Review.--Service logs established and maintained by

volunteer fire companies, volunteer ambulance services or

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volunteer rescue companies shall be subject to periodic review

by the Auditor General, the department, the governing body of

the municipality where the volunteer fire company, volunteer

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ambulance service or volunteer rescue company is located and the

governing body of a municipality where the volunteer fire

company, volunteer ambulance service or volunteer rescue company 

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provides fire protection services or volunteer emergency 

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services.

Section 503.  Certification.

(a)  Self-certification.--The active volunteer firefighter 

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shall sign and submit the application to the chief of the

volunteer fire company or the supervisor or chief of the

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volunteer ambulance service or volunteer rescue company where

the firefighter volunteer serves.

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(b)  Local sign-off.--The chief and another officer of the

volunteer fire company, the supervisor or chief and another

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officer of the volunteer ambulance service or volunteer rescue

company shall sign the application attesting to the individual's

status as an active volunteer firefighter. The application shall

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then be forwarded to the municipality for final review and

processing.

CHAPTER 30

MISCELLANEOUS PROVISIONS

Section 3001.  Penalties for false reporting.

The following shall apply:

(1)  Any person who knowingly makes or conspires to make

a false service record report under this act to the

commissioner commits a misdemeanor of the first degree 

punishable by a fine of $2,500.

(2)  Any person who knowingly provides or conspires to

provide false information that is used to compile a service

record report under this act commits a misdemeanor of the

first degree punishable by a fine of $2,500.

Section 3002.  Effective date.

This act shall take effect in 60 days.