1Amending Title 35 (Health and Safety) of the Pennsylvania
2Consolidated Statutes, providing for incentives for municipal 
3volunteers of fire companies and emergency medical services 
4agencies and volunteers of hazardous materials response 
5teams.

6The General Assembly of the Commonwealth of Pennsylvania
7hereby enacts as follows:

8Section 1. Title 35 of the Pennsylvania Consolidated
9Statutes is amended by adding a chapter to read:

10CHAPTER 79

11INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND
12EMERGENCY MEDICAL SERVICES AGENCIES AND VOLUNTEERS OF HAZARDOUS
13MATERIALS RESPONSE TEAMS

14Subchapter

15A. Preliminary Provisions

16B. Tax Credits

1C. Volunteer Service Credit

2D. Miscellaneous Provisions

3SUBCHAPTER A

4PRELIMINARY PROVISIONS

5Sec.

67901. Scope of chapter.

77902. Purpose.

87903. Definitions.

9§ 7901. Scope of chapter.

10This chapter relates to incentives for municipal volunteers
11of fire companies and emergency medical services agencies and
12volunteers of hazardous materials response teams.

13§ 7902. Purpose.

14The purpose of this chapter is to authorize municipalities to
15enact a tax credit against an active volunteer's earned income
16and property tax liability as a financial incentive to:

17(1) Indicate the municipality's acknowledgment of the
18value of and the absence of any public cost for volunteer
19fire protection, emergency medical services and hazardous
20materials response provided by active volunteers.

21(2) Encourage other individuals to newly volunteer or
22for former volunteers to consider rejoining as active
23volunteers in a volunteer fire company, emergency medical
24services agency or hazardous materials response team.

25§ 7903. Definitions.

26The following words and phrases when used in this chapter
27shall have the meanings given to them in this section unless the
28context clearly indicates otherwise:

29"Active volunteer." A volunteer for a volunteer fire company 
30or emergency medical services agency who has complied with the 

1requirements of the volunteer service credit program and who is 
2certified under section 7923 (relating to certification). The 
3term includes a person who is a volunteer member of a hazardous 
4materials response team.

5"Commissioner." The State Fire Commissioner of the 
6Commonwealth.

7"Earned income tax." A tax on earned income and net profits 
8levied under Chapter 3 of the act of December 31, 1965 
9(P.L.1257, No.511), known as The Local Tax Enabling Act.

10"Emergency medical services agency." As defined in section
118103 (relating to definitions).

12"Governing body." A county council, county board of 
13commissioners, city council, borough council, incorporated town 
14council, board of township commissioners, board of township 
15supervisors, governing council of a home rule municipality or 
16optional plan municipality, a school district board of directors 
17or a governing council of any similar purpose government which 
18may be created by statute after the effective date of this 
19section and which has adopted a tax credit under this chapter.

20"Local Tax Enabling Act." The act of December 31, 1965 
21(P.L.1257, No.511), known as The Local Tax Enabling Act.

22"Municipality." A city, borough, incorporated town or 
23township located in this Commonwealth.

24"Tax credit." The tax credit granted under section 7911 
25(relating to program authorization) or 7912.1 (relating to real 
26property tax credit).

27"Volunteer." A member of a volunteer fire company or an 
28emergency medical services agency or a member of a hazardous 
29materials response team.

30"Volunteer fire company." A nonprofit chartered corporation, 

1association or organization located in this Commonwealth that 
2provides fire protection services and may offer other voluntary 
3emergency services within this Commonwealth.

4"Volunteer service credit program." The program established 
5under section 7921 (relating to volunteer service credit 
6program) to determine the active status of a volunteer.

7SUBCHAPTER B

8TAX CREDITS

9Sec.

107911. Program authorization.

117912. Claim.

127912.1. Real property tax credit.

137913. Limitations.

14§ 7911. Program authorization.

15(a) Establishment.--A municipality or school district that
16levies an earned income tax may establish by ordinance or
17resolution a tax credit against an individual's liability
18imposed under Chapter 3 of the act of December 31, 1965 
19(P.L.1257, No.511), known as The Local Tax Enabling Act, for
20active service as a volunteer.

21(b) Amount.--A municipality or school district must set
22forth in the ordinance or resolution the amount of the tax
23credit. If the total earned income tax liability is less than
24the amount established, the tax credit shall equal the remaining
25tax liability.

26(c) Public notice.--At least 30 days prior to adoption of
27the ordinance or resolution, the governing body shall give
28public notice of its intent to adopt an ordinance or resolution
29to establish a tax credit and conduct at least one public
30hearing on the issue.

1(d) Specific notice.--A municipality or school district that
2establishes a tax credit under this chapter shall notify the
3commissioner in the manner and pursuant to any schedule
4prescribed by the commissioner.

5§ 7912. Claim.

6(a) Eligibility.--An individual who satisfies all of the
7following criteria may claim a tax credit established under
8section 7911 (relating to program authorization):

9(1) The individual is subject to an earned income tax
10that has established a tax credit under section 7911.

11(2) The individual is certified under section 7923
12(relating to certification).

13(b) Return.--An active volunteer may claim a tax credit
14provided for under this subchapter when filing a joint return.
15The tax return form shall provide a mechanism for separating the
16liability of an individual for any earned income tax imposed by
17the school district of residence from the liability of an
18individual for any earned income tax imposed by the
19municipality.

20§ 7912.1. Real property tax credit.

21(a) School district.--The governing body of a school
22district may provide, by resolution, for a tax credit against
23real property tax to be granted to an active volunteer. The tax
24credit shall apply to tax levied on residential real property
25owned and occupied by an active volunteer who is certified under
26section 7923 (relating to certification). The amount of the tax
27credit shall be equivalent to no more than 20% of the tax
28liability of the active volunteer.

29(b) County.--The governing body of a county may provide, by
30resolution, for a tax credit against real property taxes to be

1granted to active volunteer firefighters. The tax credit shall
2apply to taxes levied on residential real property owned and
3occupied by an active volunteer firefighter who is certified
4under section 7923. The amount of the tax credit shall be
5equivalent to no more than 20% of the tax liability of the
6active volunteer firefighter.

7§ 7913. Limitations.

8A tax credit established under this subchapter may be used
9against the active volunteer's earned income tax or property tax
10liability for the current taxable year.

11SUBCHAPTER C

12VOLUNTEER SERVICE CREDIT

13Sec.

147921. Volunteer service credit program.

157922. Service record.

167923. Certification.

177924. Rejection and appeal.

18§ 7921. Volunteer service credit program.

19(a) Establishment.--Within 90 days of the effective date of
20this section, the commissioner shall establish a volunteer
21service credit program that establishes the annual requirements
22for the certification of a volunteer in active service at a
23volunteer fire company, an emergency medical services agency or
24hazardous materials response team.

25(b) Activities.--The volunteer service credit program shall
26consider the following activities in determining credit toward a
27certification of active service:

28(1) The number of emergency calls to which a volunteer
29responds.

30(2) The level of training and participation in formal

1training and drills for a volunteer.

2(3) The total amount of time expended by a volunteer on
3administrative and other support services, including
4fundraising and facility or equipment maintenance.

5(4) The involvement in other events or projects that aid
6the financial viability, emergency response or operational
7readiness of a volunteer fire company, an emergency medical
8services agency or hazardous materials response team.

9(c) Guidelines.--The commissioner shall adopt guidelines,
10including forms and applications, necessary to implement this
11section.

12§ 7922. Service record.

13(a) Log.--The chief of a volunteer fire company or the
14supervisor, chief of an emergency medical services agency or
15supervisor or chief of a hazardous materials response team or
16their designees shall establish and maintain a service log that
17documents the activities of each volunteer that qualifies for
18credit toward active service under the volunteer service credit
19program and the calculation of the total credits earned for each
20volunteer in the volunteer fire company, emergency medical
21services agency or hazardous materials response team.

22(b) Review.--Service logs established and maintained by
23volunteer fire companies, emergency medical services agencies or
24hazardous materials response teams shall be subject to periodic
25review by the Auditor General, the governing body where the
26volunteer fire company, emergency medical services agency or
27hazardous materials response team is located and the governing
28body where the volunteer fire company, emergency medical
29services agency or hazardous materials response team provides
30services.

1§ 7923. Certification.

2(a) Self-certification.--The active volunteer shall sign and
3submit an application to the chief of the volunteer fire
4company, the supervisor or chief of the emergency medical
5services agency or the supervisor or chief of the hazardous
6materials response team where the volunteer serves.

7(b) Local sign-off.--The chief and another officer of the
8volunteer fire company, the supervisor or chief and another
9officer of the emergency medical services agency or the
10supervisor or chief and another officer of the hazardous
11materials response team shall sign the application attesting to
12the individual's status as an active volunteer. The application
13shall then be forwarded to the county, municipality or school
14district, as appropriate, for final review and processing.

15§ 7924. Rejection and appeal.

16(a) General rule.--A governing body that establishes a tax
17credit under this chapter shall adopt, by ordinance or
18resolution, a process for rejecting a claim by an active
19volunteer who does not satisfy all of the criteria established
20under this chapter for each type of tax credit provided under
21this chapter.

22(b) Appeal.--An active volunteer shall have the right to
23appeal a claim that has been rejected by a governing body. The
24governing body shall establish, by ordinance or resolution, the
25procedure by which a rejected claim can be appealed.

26SUBCHAPTER D

27MISCELLANEOUS PROVISIONS

28Sec.

297931. Penalties for false reporting.

30§ 7931. Penalties for false reporting.

1The following shall apply:

2(1) Any person who knowingly makes or conspires to make
3a false service record report under this chapter to the
4commissioner commits a misdemeanor of the first degree
5punishable by a fine of $2,500.

6(2) Any person who knowingly provides or conspires to
7provide false information that is used to compile a service
8record report under this chapter commits a misdemeanor of the
9first degree punishable by a fine of $2,500.

10Section 2. This act shall take effect in 60 days.