PRINTER'S NO. 279
No. 286 Session of 1995
INTRODUCED BY BROWN, ARMSTRONG, DeLUCA, JAROLIN, SAYLOR, GEIST,
FLICK, FICHTER, MARSICO, COY, ROHRER, NAILOR, REBER,
PHILLIPS, HUTCHINSON, LYNCH, PLATTS, PESCI, BUNT, TRUE,
SCHULER, DALEY, HERMAN, TRELLO, CIVERA, ARGALL, BAKER,
GANNON, McCALL, MILLER, E. Z. TAYLOR, SCHRODER, STERN, WAUGH,
ZUG, HASAY, PETRONE, RAYMOND, FAIRCHILD, RUBLEY, L. I. COHEN,
BELFANTI, HENNESSEY, LAUGHLIN, EGOLF AND BROWNE,
JANUARY 25, 1995
REFERRED TO COMMITTEE ON FINANCE, JANUARY 25, 1995
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for a credit against personal income
11 tax for paramedics, emergency medical technicians or other
12 health professionals functioning as a paramedic or emergency
13 medical technician.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
17 the Tax Reform Code of 1971, is amended by adding a section to
18 read:
19 Section 314.1. Paramedic and Emergency Medical Technician
20 Expenses.--(a) A credit shall be allowed to paramedics and
1 emergency medical technicians or other health professionals
2 functioning as paramedics or emergency medical technicians for
3 certain amounts expended in connection with maintaining their
4 certification as a paramedic or emergency medical technician in
5 this Commonwealth. This credit is allowable only for attendance
6 at courses conducted by instructors or teachers certified by the
7 Commonwealth and at courses approved by the Department of
8 Health. The credit is limited to course fees, including books
9 and lab fees, only. There will be no credit for expenses
10 ancillary to attending the courses, such as transportation,
11 lodging and supplies. The provisions of this section shall apply
12 only to those courses deemed as mandatory by the Department of
13 Health to maintain and retain current certification or
14 recertification status which are not paid for from the Emergency
15 Medical Services Operating Fund.
16 (b) Paramedics and emergency medical technicians will be
17 required to attach to the return a certificate of attendance
18 signed by their regional medical director. This certificate will
19 verify attendance and indicate course location, date, material
20 or subject covered, cost and shall also state that the course
21 was not paid from the Emergency Medical Services Operating Fund.
22 (c) The Department of Health shall provide the department,
23 yearly, an approved list of courses eligible for this credit.
24 Section 2. This act shall take effect immediately.
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