PRINTER'S NO. 1607
No. 1302 Session of 2007
INTRODUCED BY BAKER, FAIRCHILD, ARGALL, HENNESSEY, ADOLPH,
BASTIAN, BELFANTI, BENNINGHOFF, BOYD, CALTAGIRONE, CAPPELLI,
CASORIO, CAUSER, CREIGHTON, CUTLER, DeLUCA, EVERETT,
FABRIZIO, FLECK, GEIST, GEORGE, GIBBONS, GILLESPIE, GINGRICH,
HARRIS, HERSHEY, HESS, HORNAMAN, HUTCHINSON, M. KELLER,
KILLION, KING, KORTZ, KOTIK, KULA, MAJOR, MARSHALL, MARSICO,
McILHATTAN, MICOZZIE, MILNE, MOYER, MURT, MYERS, NAILOR,
PAYNE, PEIFER, PETRONE, PHILLIPS, PICKETT, PYLE, QUINN, RAPP,
RAYMOND, READSHAW, REED, REICHLEY, RUBLEY, SAYLOR, SCAVELLO,
SCHRODER, K. SMITH, SOLOBAY, SONNEY, STABACK, R. STEVENSON,
TRUE, VULAKOVICH, WALKO, WANSACZ AND J. WHITE, MAY 18, 2007
REFERRED TO COMMITTEE ON FINANCE, MAY 18, 2007
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," authorizing a tax credit for a member of a
11 volunteer emergency service organization who purchases fire
12 equipment with personal income.
13 The General Assembly finds and declares as follows:
14 (1) It is estimated that more than 90% of Pennsylvania's
15 emergency services organizations are volunteer organizations.
16 (2) Volunteer emergency service organizations are
17 estimated to save Pennsylvania taxpayers as much as
18 $6,000,000 per year.
1 (3) The ranks of Pennsylvania emergency response
2 associations have declined by more than half over the past 20
3 years, from an estimated 152,000 volunteer firefighters in
4 1985 to 70,000 or fewer today.
5 (4) The potential public safety crisis that looms as a
6 result of the continuing decline and shortage of active
7 volunteer emergency responders necessitates the
8 Commonwealth's active involvement, in partnership with our
9 local communities, in providing volunteer emergency responder
10 retention incentives.
11 (5) An income tax credit for active volunteer emergency
12 responders that purchase their own fire equipment would
13 provide a small financial token of appreciation for the
14 invaluable service these dedicated men and women provide.
15 The General Assembly of the Commonwealth of Pennsylvania
16 hereby enacts as follows:
17 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
18 the Tax Reform Code of 1971, is amended by adding an article to
19 read:
20 ARTICLE XVIII-C
21 VOLUNTEER EMERGENCY RESPONDER EQUIPMENT
22 TAX CREDIT
23 Section 1801-C. Short title.
24 This article shall be known and may be cited as the Volunteer
25 Emergency Responder Equipment Tax Credit Law.
26 Section 1802-C. Definitions.
27 The following words and phrases when used in this article
28 shall have the meanings given to them in this section unless the
29 context clearly indicates otherwise:
30 "Emergency service organization." A nonprofit chartered fire
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1 company, volunteer ambulance service or volunteer rescue squad
2 located in this Commonwealth.
3 "Equipment." Acceptable equipment includes, but is not
4 limited to, helmets, jackets, protection gear, boots, fire
5 suits, etc.
6 Section 1803-C. Tax credit.
7 Volunteer emergency responders who purchase equipment with
8 their personal income may claim a tax credit of up to $500 from
9 tax imposed under Article III (relating to personal income tax).
10 If the emergency responder's total State income tax liability is
11 less than $500, the credit shall equal the remaining tax
12 liability.
13 Section 2. This act shall take effect immediately.
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