H0376B0367A03254 DMS:EJH 10/18/19 #90 A03254
AMENDMENTS TO HOUSE BILL NO. 376
Sponsor: REPRESENTATIVE STAATS
Printer's No. 367
Amend Bill, page 1, lines 13 through 20; page 2, lines 1
through 12; by striking out all of said lines on said pages
Amend Bill, page 2, lines 28 through 30; page 3, lines 1
through 23; by striking out all of said lines on said pages and
inserting
"Department." The Department of Revenue of the Commonwealth.
"Equipment." Personal property purchased by a volunteer
emergency responder in order to perform duties as a member of a
volunteer emergency service organization. The term includes, but
is not limited to, helmets, jackets, protection gear, boots and
fire suits.
"Qualified purchase." Equipment purchased by a taxpayer
during the taxable year in which a tax credit will be claimed.
"Qualified tax liability." The liability for taxes imposed
under Article III for taxable years beginning after December 31,
2019.
"Tax credit." The Volunteer Emergency Responder Equipment
Tax Credit authorized under this article.
"Taxpayer." A volunteer emergency responder claiming a tax
credit under this article. The term includes an individual or
individuals filing jointly.
"Volunteer emergency responder." A member of a volunteer
emergency service organization.
"Volunteer emergency service organization." An organization
that is a volunteer fire company, volunteer ambulance service or
volunteer rescue company as those terms are defined in 35
Pa.C.S. (relating to health and safety).
Section 1803-H. Application.
(a) Application to department.--A taxpayer may submit an
application for a tax credit in a form and manner prescribed by
the department. The application shall contain the following
information:
(1) The name and location of the volunteer emergency
service organization of which the taxpayer is a volunteer
emergency responder.
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(2) A certification for the applicant described in
section 1805-H.
(3) An itemized list of equipment purchased, including
price and date of purchase.
(4) Any other information required by the department.
(b) Procedure.--The application shall be attached to the
applicant's annual tax return required to be filed under Article
III.
Section 1804-H. Tax credit.
(a) General rule.--A taxpayer may claim a tax credit against
the taxpayer's qualified tax liability incurred in the taxable
year for which the tax credit was approved.
(b) Joint return.--A tax credit granted under this article
may be applied to the spouse of an eligible applicant if both
the eligible applicant and the spouse report income on a joint
income tax return.
(c) Maximum credit.--
(1) A taxpayer who qualifies under subsection (a) may
claim a tax credit up to the amount of qualified purchases
made but the credit shall not exceed $500 in a single taxable
year.
(2) The department may not award more than $10,000,000
in tax credits in a single taxable year.
(3) If the total amount of eligible tax credits claimed
under this article in a taxable year exceeds $10,000,000, the
department shall equally divide the amount of the tax credit
per applicant.
Section 1805-H. Certification.
Prior to submitting an application to the department under
this article:
(1) The taxpayer must sign and submit the application to
the chief or supervisor of the volunteer emergency service
organization where the taxpayer serves.
(2) The chief or supervisor and another officer of the
volunteer emergency service organization must sign the
application attesting to the individual's status as a
volunteer with that specific organization.
Section 1806-H. Carryover, carryback and refund.
A tax credit may not be carried back, carried forward or used
to obtain a refund.
Section 1807-H. Guidelines.
The department shall adopt guidelines and regulations as
necessary to administer this article.
Section 2. This act shall apply to tax years beginning after
December 31, 2019.
Section 3. This act shall take effect immediately.
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See A03254 in
the context
of HB0376