PRIOR PRINTER'S NO. 2859 PRINTER'S NO. 3113
No. 2155 Session of 1989
INTRODUCED BY SCRIMENTI, TRELLO, FOX, TRICH, KUKOVICH, PESCI,
CARLSON, D. F. CLARK, JACKSON, BILLOW, TIGUE, MORRIS,
KOSINSKI, NAHILL, PRESTON, VEON, PISTELLA, FAIRCHILD,
LAUGHLIN, MRKONIC, TANGRETTI, GODSHALL, RAYMOND, STABACK,
MELIO, JOHNSON, CIVERA, COLAIZZO, McCALL, HALUSKA, JAMES,
McHALE, KAISER AND TELEK, DECEMBER 6, 1989
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, MARCH 12, 1990
AN ACT
1 Establishing the Volunteer Fire Company Challenge Grant Program;
2 and authorizing an income tax check-off to fund the program; <--
3 AND PROVIDING FOR A TAX CREDIT.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the Volunteer
8 Fire Company Challenge Grant Act.
9 Section 2. Definitions.
10 The following words and phrases when used in this act shall
11 have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 "Agency." The Pennsylvania Emergency Management Agency.
14 "Fundraising activities." The raising of funds through
15 actions, events and donations that are in accordance with the
16 laws of this Commonwealth.
1 "Volunteer fire company." Any nonprofit chartered
2 corporation, association or organization located in this
3 Commonwealth which provides fire protection services and which
4 may offer other voluntary emergency services within the
5 Commonwealth. Voluntary emergency services provided by a
6 volunteer fire company may include voluntary ambulance and
7 voluntary rescue services.
8 Section 3. Volunteer Fire Company Challenge Grant Program.
9 (a) Establishment.--The Volunteer Fire Company Challenge
10 Grant Program is hereby established in the Pennsylvania
11 Emergency Management Agency to encourage volunteer fire
12 companies to raise funds through fundraising activities in order
13 to qualify for State grants. Grants provided under this program
14 shall be used to improve and enhance the firefighting
15 capabilities of the volunteer fire company.
16 (b) Guidelines and procedures.--The agency shall develop
17 guidelines and procedures to implement the program. Such
18 guidelines and procedures shall include specific provisions to
19 ensure that all moneys raised through the fundraising activities
20 of the volunteer fire company which are used to qualify for
21 State challenge grants are raised in accordance with the laws of
22 this Commonwealth.
23 Section 4. Grants.
24 (a) Authorization.--The agency is hereby authorized to make
25 grants to volunteer fire companies that comply with the
26 provisions of this act. For every $3 raised by a volunteer
27 company through its fundraising activities, the volunteer fire
28 company shall, subject to the provisions of subsections (b) and
29 (c), be eligible for a State grant of $1.
30 (b) Limit.--No volunteer fire company may receive more than
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1 $2,500 per State fiscal year.
2 (c) Insufficiency of funds.--If in any fiscal year there is
3 an insufficient amount in the Volunteer Fire Company Challenge
4 Grant Fund to make the State grants authorized by this act to
5 all volunteer fire companies qualifying for such grants, the
6 agency may reduce the ratio of the grant authorized by
7 subsection (a) or the limit on grants set forth in subsection
8 (b) to the extent necessary to avoid any deficit in the fund.
9 Section 5. Volunteer Fire Company Challenge Grant Fund; tax <--
10 check-off.
11 (a) Creation.--There is hereby created, for the purpose of
12 this act, a special restricted receipts account within the
13 General Fund to be known as the Volunteer Fire Company Challenge
14 Grant Fund. Individuals, estates or trusts on whom a personal
15 income tax is imposed by the provisions of the act of March 4,
16 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, shall
17 have the right to elect whether or not $1 of the tax on a return
18 filed by them shall be paid into the State Treasury to the
19 credit of the Volunteer Fire Company Challenge Grant Fund.
20 (b) Continuing appropriation.--Moneys in the Volunteer Fire
21 Company Challenge Grant Fund are hereby appropriated to the
22 agency on a continuing basis, to be used solely for the purposes
23 of this act. However, if at the end of any fiscal year there are
24 uncommitted moneys in the fund in excess of $3,000,000, the
25 excess over $3,000,000 shall revert to the General Fund.
26 SECTION 5. VOLUNTEER FIRE COMPANY CHALLENGE GRANT FUND; TAX <--
27 CHECK-OFF AND TAX CREDIT.
28 (A) CREATION.--THERE IS HEREBY CREATED, FOR THE PURPOSE OF
29 THIS ACT, A SPECIAL RESTRICTED RECEIPTS ACCOUNT WITHIN THE
30 GENERAL FUND TO BE KNOWN AS THE VOLUNTEER FIRE COMPANY CHALLENGE
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1 GRANT FUND.
2 (B) VOLUNTEER FIRE COMPANY CHALLENGE GRANT FUND
3 CONTRIBUTIONS.--THE DEPARTMENT OF REVENUE SHALL PROVIDE A SPACE
4 ON THE FACE OF THE INDIVIDUAL INCOME TAX RETURN FORM WHEREBY AN
5 INDIVIDUAL MAY VOLUNTARILY DESIGNATE A CONTRIBUTION OF ANY
6 AMOUNT DESIRED TO THE VOLUNTEER FIRE COMPANY CHALLENGE GRANT
7 FUND. THE AMOUNT SO DESIGNATED BY A TAXPAYER ON THE INCOME TAX
8 RETURN SHALL BE DEDUCTED FROM THE TAX REFUND TO WHICH SUCH
9 INDIVIDUAL IS ENTITLED AND SHALL NOT CONSTITUTE A CHARGE AGAINST
10 THE INCOME TAX REVENUES DUE THE COMMONWEALTH.
11 (C) TAX CREDIT.--THE DEPARTMENT OF REVENUE SHALL GRANT A TAX
12 CREDIT AGAINST ANY TAX DUE UNDER ARTICLE IV, VI, VII, VIII, IX,
13 X, XIII, XIV, XIV-A, XV OR XVI OF THE ACT OF MARCH 4, 1971
14 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, OR ANY TAX
15 SUBSTITUTED IN LIEU THEREOF FOR CONTRIBUTIONS MADE BY A TAXPAYER
16 TO THE VOLUNTEER FIRE COMPANY CHALLENGE GRANT FUND. THE
17 CONTRIBUTIONS FOR WHICH THE TAXPAYER SEEKS A CREDIT FOR SHALL
18 HAVE BEEN MADE DURING THE TAXABLE YEAR FOR WHICH THE TAX CREDIT
19 IS SOUGHT. THE TAX CREDIT SO GRANTED SHALL BE EQUAL TO 25% OF
20 THE TOTAL CONTRIBUTIONS MADE TO THE VOLUNTEER FIRE COMPANY
21 CHALLENGE GRANT FUND WITHIN THE APPLICABLE TAXABLE YEAR. SUCH
22 TAX CREDIT SHALL NOT EXCEED $2,500 ANNUALLY FOR AN INDIVIDUAL
23 TAXPAYER.
24 (D) TRANSFER.--THE DEPARTMENT OF REVENUE SHALL DETERMINE
25 ANNUALLY THE TOTAL AMOUNT DESIGNATED PURSUANT TO SUBSECTION (B),
26 LESS REASONABLE ADMINISTRATIVE COSTS, AND SHALL REPORT SUCH
27 AMOUNT TO THE STATE TREASURER, WHO SHALL TRANSFER SUCH AMOUNT
28 FROM THE GENERAL FUND TO THE RESTRICTED RECEIPTS ACCOUNT
29 ESTABLISHED FOR THE VOLUNTEER FIRE COMPANY CHALLENGE GRANT FUND.
30 (E) CONTINUING APPROPRIATION.--MONEYS IN THE VOLUNTEER FIRE
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1 COMPANY CHALLENGE GRANT FUND ARE HEREBY APPROPRIATED TO THE
2 AGENCY ON A CONTINUING BASIS, TO BE USED SOLELY FOR THE PURPOSES
3 OF THIS ACT. HOWEVER, IF AT THE END OF ANY FISCAL YEAR THERE ARE
4 UNCOMMITTED MONEYS IN THE FUND IN EXCESS OF $3,000,000, THE
5 EXCESS OVER $3,000,000 SHALL REVERT TO THE GENERAL FUND.
6 Section 6. Repeals.
7 Section 12 of the act of June 23, 1982 (P.L.597, No.170),
8 known as the Wild Resource Conservation Act, is repealed insofar
9 as it is inconsistent with this act.
10 Section 7. Effective date.
11 This act shall take effect July 1, 1990, or immediately,
12 whichever is later.
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