THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY BAKER, HUTCHINSON, MARSICO, MILLER, BARRAR, BOBACK, BOYD, CARROLL, CAUSER, D. COSTA, DeLUCA, J. EVANS, EVERETT, GEIST, GODSHALL, GOODMAN, GROVE, HARRIS, HICKERNELL, HORNAMAN, KAUFFMAN, M.K. KELLER, KILLION, KORTZ, LONGIETTI, MAJOR, METZGAR, MICOZZIE, MILLARD, MILNE, PAYNE, PYLE, READSHAW, SCAVELLO, SIMMONS, STABACK, SWANGER, TALLMAN, VULAKOVICH, WATSON, WHITE, K. SMITH, FLECK, SANTARSIERO, DAVIS, PETRARCA AND GILLEN, JANUARY 25, 2011

REFERRED TO COMMITTEE ON FINANCE, JANUARY 25, 2011  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," authorizing a tax credit for a member of a

volunteer emergency service organization who purchases fire

equipment with personal income.

The General Assembly finds and declares as follows:

(1)  It is estimated that more than 90% of Pennsylvania's

emergency service organizations are volunteer organizations.

(2)  Volunteer emergency service organizations are

estimated to save Pennsylvania taxpayers as much as

$6,000,000 per year.

(3)  The ranks of Pennsylvania emergency response

associations have declined by more than half over the past 20

years, from an estimated 152,000 volunteer firefighters in

1985 to 70,000 or fewer today.

(4)  The potential public safety crisis that looms as a

result of the continuing decline and shortage of active

volunteer emergency responders necessitates the

Commonwealth's active involvement, in partnership with our

local communities, in providing volunteer emergency responder

retention incentives.

(5)  An income tax credit for active volunteer emergency

responders that purchase their own fire equipment would

provide a small financial token of appreciation for the

invaluable service these dedicated men and women provide.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding an article to

read:

ARTICLE XVIII-C

VOLUNTEER EMERGENCY RESPONDER EQUIPMENT

TAX CREDIT

Section 1801-C.  Short title.

This article shall be known and may be cited as the Volunteer

Emergency Responder Equipment Tax Credit Law.

Section 1802-C.  Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Emergency service organization."  A nonprofit chartered fire

company, volunteer ambulance service or volunteer rescue squad

located in this Commonwealth.

"Equipment."  Acceptable equipment includes, but is not

limited to, helmets, jackets, protection gear, boots and fire

suits.

Section 1803-C.  Tax credit.

Volunteer emergency responders who purchase equipment with

their personal income may claim a tax credit of up to $500 from

tax imposed under Article III. If the emergency responder's

total State income tax liability is less than $500, the credit

shall equal the remaining tax liability.

Section 2.  This act shall take effect immediately.