THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY STACK, FONTANA, SOLOBAY, BREWSTER, BOSCOLA, LEACH, KASUNIC, D. WHITE, WILLIAMS, TARTAGLIONE, FERLO, BROWNE, FARNESE AND RAFFERTY, MARCH 7, 2011

REFERRED TO FINANCE, MARCH 7, 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 first responders tax credit for

purposes of personal income tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The heading of Article XVIII-C of the act of

March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of

1971, added July 9, 2008 (P.L.922, No.66), is amended to read:

ARTICLE XVIII-C

[Reserved.]

FIRST RESPONDERS TAX CREDIT

Section 2.  The act is amended by adding sections to read:

Section 1801-C.  Short title.

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

Responders Tax Relief 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:

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

"Emergency medical technician."  An individual who has been

certified by the Department of Health to provide emergency

medical treatment, be employed by a municipality or organization

or serve on a volunteer basis.

"Firefighter."  An individual employed in the capacity as a

firefighter on a full-time basis by a municipality or a member

of a volunteer fire company of this Commonwealth. The term

includes both a professional and volunteer member of a rescue

squad or ambulance service as defined in the act of June 24,

1976 (P.L.424, No.101), referred to as the Emergency and Law

Enforcement Personnel Death Benefits Act.

"Law enforcement officer."  Any person who by virtue of the

person's office or public employment is vested by law with a

duty to maintain public order or to make arrests for offenses,

whether that duty extends to all offenses or is limited to

specific offenses.

"Secretary."  The Secretary of Revenue of the Commonwealth.

"Taxpayer."  An individual who is subject to tax under

Article III.

Section 1803-C.  Credit authorized.

(a)  General rule.--A taxpayer who is a firefighter, law

enforcement officer or emergency medical technician may apply

for a tax credit from tax imposed under Article III. By

September 15, the taxpayer must submit an application to the

department requesting the tax credit. The applicant must be

employed as a firefighter, law enforcement officer or emergency

medical technician for the tax year that the credit is being

requested. The tax credit may be prorated depending on the

number of days a taxpayer was employed or volunteered as a

firefighter, law enforcement officer or emergency medical

technician.

(b)  Amount.--A taxpayer that is qualified under subsection

(a) shall receive a first responders tax credit for the taxable

year in the amount of $500 unless the secretary prorates the

amount pursuant to subsection (a). The secretary shall submit an

annual report to the General Assembly indicating the

effectiveness of the credit provided by this article not later

than March 15 following the year in which the credits are

approved. The report shall include the number of taxpayers

utilizing the credit as of the date of the report and the number

of credits approved and utilized. The report may also include

any recommendations for changes in the calculation or

administration of the credit.

Section 1804-C.  Regulations.

The secretary shall promulgate regulations necessary for the

implementation and administration of this article.

Section 3.  This act shall apply to taxable years beginning

after December 31, 2011.

Section 4.  This act shall take effect immediately.