PRINTER'S NO. 1587
No. 1169 Session of 2007
INTRODUCED BY DINNIMAN, BAKER, ERICKSON, FONTANA, KITCHEN, LAVALLE, LOGAN, O'PAKE, RAFFERTY, REGOLA, STOUT, TARTAGLIONE, KASUNIC, WASHINGTON, ORIE, TOMLINSON, PIPPY, EICHELBERGER, ARMSTRONG, BOSCOLA, BROWNE, BRUBAKER, COSTA, FERLO, FOLMER, FUMO, GREENLEAF, HUGHES, MADIGAN, MELLOW, MUSTO, PUNT, RHOADES, ROBBINS, STACK, WAUGH, D. WHITE, A. WILLIAMS, C. WILLIAMS AND WOZNIAK, NOVEMBER 30, 2007
REFERRED TO FINANCE, NOVEMBER 30, 2007
AN ACT 1 Providing for municipal volunteer emergency responder 2 incentives. 3 TABLE OF CONTENTS 4 Chapter 1. Preliminary Provisions 5 Section 101. Short title. 6 Section 102. Purpose. 7 Section 103. Definitions. 8 Chapter 3. Municipal Tax Credit 9 Section 301. Program authorization. 10 Section 302. Claim. 11 Section 303. Limitations. 12 Chapter 5. Volunteer Fire Service Credit 13 Section 501. Volunteer fire service credit program. 14 Section 502. Service record. 15 Section 503. Service record report.
1 Section 504. Certification. 2 Chapter 7. Volunteer Emergency Medical Services Service 3 Credit. 4 Section 701. Volunteer emergency medical services service 5 credit program. 6 Section 702. Service record. 7 Section 703. Service record report. 8 Section 704. Certification. 9 Chapter 30. Miscellaneous Provisions 10 Section 3001. Penalties for false reporting. 11 Section 3002. Effective date. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 CHAPTER 1 15 PRELIMINARY PROVISIONS 16 Section 101. Short title. 17 This act shall be known and may be cited as the Municipal 18 Volunteer Emergency Responder Incentive Act. 19 Section 102. Purpose. 20 The purpose of this act is to authorize municipalities to 21 enact a tax credit against an active emergency response 22 personnel's earned income tax liability as a financial incentive 23 to: 24 (1) Indicate the municipality's acknowledgment of the 25 value of and the absence of any public cost for volunteer 26 fire protection and emergency medical services provided by 27 active volunteer emergency response personnel. 28 (2) To encourage other individuals to newly volunteer or 29 for former volunteer emergency response personnel to consider 30 rejoining as an active volunteer firefighter in a volunteer 20070S1169B1587 - 2 -
1 fire company or an active volunteer emergency medical 2 services provider in an emergency medical services 3 organization. 4 Section 103. Definitions. 5 The following words and phrases when used in this act shall 6 have the meanings given to them in this section unless the 7 context clearly indicates otherwise: 8 "Active emergency responder." Any of the following: 9 (1) A volunteer firefighter who has complied with the 10 requirements of the volunteer fire service credit program and 11 who is certified by the State Fire Commissioner under section 12 504. 13 (2) A volunteer emergency medical services provider who 14 has complied with the requirements of the volunteer emergency 15 medical services service credit program and who is certified 16 by the Director of the Bureau of Emergency Medical Services 17 under section 704. 18 "Commissioner." The State Fire Commissioner of the 19 Commonwealth. 20 "Department." The Department of Revenue of the Commonwealth. 21 "Director." The Director of the Bureau of Emergency Medical 22 Services of the Department of Health. 23 "Earned income tax." A tax on earned income and net profits 24 levied under section 13 of the act of December 31, 1965 25 (P.L.1257, No.511), known as The Local Tax Enabling Act. 26 "Emergency medical services organization." A nonprofit 27 chartered corporation, association or organization located in 28 this Commonwealth that provides emergency medical services. 29 "Emergency responder." A volunteer firefighter or a 30 volunteer emergency medical services provider. 20070S1169B1587 - 3 -
1 "Governing body." A city council, borough council, 2 incorporated town council, board of township commissioners, 3 board of township supervisors, governing council of a home rule 4 municipality or optional plan municipality or a governing 5 council of any similar purpose government which may be created 6 by statute after the effective date of this section. 7 "Local Tax Enabling Act." The act of December 31, 1965 8 (P.L.1257, No.511), known as The Local Tax Enabling Act. 9 "Municipality." A city, borough, incorporated town or 10 township located in this Commonwealth. 11 "Tax credit." The tax credit granted under section 301. 12 "Volunteer emergency medical services provider." A member of 13 an emergency medical services organization who volunteers his 14 time. 15 "Volunteer fire company." A nonprofit chartered corporation, 16 association or organization located in this Commonwealth that 17 provides fire protection services and may offer other voluntary 18 emergency services within this Commonwealth. 19 "Volunteer fire service credit program." The program 20 established under section 501 to determine the active status of 21 a volunteer firefighter. 22 "Volunteer firefighter." A member of a volunteer fire 23 company. 24 CHAPTER 3 25 MUNICIPAL TAX CREDIT 26 Section 301. Program authorization. 27 (a) Establishment.--A municipality that levies an earned 28 income tax may establish by resolution or ordinance a tax credit 29 against an individual's liability imposed under section 13 of 30 the Local Tax Enabling Act for active service as an emergency 20070S1169B1587 - 4 -
1 responder. 2 (b) Maximum.--The maximum amount of the tax credit shall not 3 exceed $400. If the total earned income tax liability is less 4 than $400, the tax credit shall equal the remaining tax 5 liability. 6 (c) Public notice.--At least 30 days prior to adoption of 7 the resolution, the governing body of a political subdivision 8 shall give public notice of its intent to adopt a resolution or 9 ordinance to establish a proposed tax credit and conduct at 10 least one public hearing on the issue. 11 (d) Specific notice.--A municipality that establishes a tax 12 credit under subsection (a) shall notify: 13 (1) The commissioner in the manner and pursuant to any 14 schedule prescribed by the commissioner. 15 (2) The director in the manner and pursuant to any 16 schedule prescribed by the director. 17 Section 302. Claim. 18 An individual who satisfies all of the following criteria may 19 claim a tax credit established under this act: 20 (1) The individual is subject to an earned income tax 21 imposed by a municipality that has established a tax credit 22 under section 301. 23 (2) Compliance with any of the following: 24 (i) The individual is certified by the commissioner 25 under section 504. 26 (ii) The individual is certified by the director 27 under section 704. 28 Section 303. Limitations. 29 A tax credit established under this act may be used against 30 only the individual's earned income tax liability for the 20070S1169B1587 - 5 -
1 current taxable year. 2 CHAPTER 5 3 VOLUNTEER FIRE SERVICE CREDIT 4 Section 501. Volunteer fire service credit program. 5 (a) Establishment.--Within 90 days of the effective date of 6 this section, the commissioner shall establish a volunteer fire 7 service credit program that establishes the annual requirements 8 for the designation of a volunteer firefighter as in active 9 service at a volunteer fire company. 10 (b) Activities.--The volunteer fire service credit system 11 shall consider the following activities in determining credit 12 toward a designation of active service: 13 (1) The number of emergency calls to which a volunteer 14 firefighter responds. 15 (2) The level of training and participation in formal 16 training and drills for a volunteer firefighter. 17 (3) The total amount of time expended by a volunteer 18 firefighter on administrative and other support services, 19 including fundraising and facility or equipment maintenance. 20 (4) The involvement in other events or projects that aid 21 the financial viability, emergency response or operational 22 readiness of a volunteer fire company. 23 (c) Regulations.--The commissioner shall promulgate 24 regulations necessary to implement this section. The 25 Pennsylvania Fire Information Reporting System or any other 26 system as determined by the commissioner shall be used to submit 27 information required in the service record report. 28 Section 502. Service record. 29 (a) Log.--The chief of a volunteer fire company or the 30 chief's designee shall establish and maintain a service log that 20070S1169B1587 - 6 -
1 documents the activities of each volunteer firefighter that 2 qualify for credit toward active service under the volunteer 3 fire service credit system and the calculation of the total 4 credits earned for each volunteer firefighter in the volunteer 5 fire company. 6 (b) Review.--Service logs established and maintained by 7 volunteer fire companies shall be subject to periodic review by 8 the Auditor General, the department, the governing body of the 9 municipality where the volunteer fire company is located and the 10 governing body of a municipality where the volunteer fire 11 company provides fire protection services or volunteer emergency 12 services. 13 Section 503. Service record report. 14 (a) Report.--The chief of a volunteer fire company or the 15 chief's designee shall, within 15 days of the end of the 16 calendar year, submit a report to the commissioner that complies 17 with the requirements under subsection (b). 18 (b) Contents.--The report shall include all of the 19 following: 20 (1) The name and address of each volunteer firefighter 21 in the volunteer fire company. 22 (2) A calculation of the total number of credits 23 qualified by each volunteer firefighter and a determination 24 whether each volunteer firefighter qualifies for a 25 designation as an active emergency responder. 26 (3) Any additional information deemed necessary by the 27 commissioner. 28 Section 504. Certification. 29 (a) Compliance.--On or before February 1 of each year, the 30 commissioner shall certify each volunteer firefighter reported 20070S1169B1587 - 7 -
1 under section 503 as having complied with the requirements for 2 certification as an active emergency responder under the 3 volunteer fire credit service system. 4 (b) Documentation.--The commissioner, in cooperation with 5 the department, shall develop a procedure and a system to 6 document the certification of active volunteer firefighters for 7 tax purposes under this act and to provide notification of the 8 certification to all of the following: 9 (1) Each municipality that notifies the commissioner of 10 the establishment of a tax credit under this act. 11 (2) Each volunteer firefighter listed on a service 12 record report. 13 CHAPTER 7 14 VOLUNTEER EMERGENCY MEDICAL SERVICES SERVICE CREDIT 15 Section 701. Volunteer emergency medical services service 16 credit program. 17 (a) Establishment.--Within 90 days of the effective date of 18 this section, the director, in consultation with the Board of 19 Directors of the Pennsylvania Emergency Health Services Council, 20 shall establish a volunteer emergency medical services service 21 credit program that establishes the annual requirements for the 22 designation of a volunteer emergency medical services provider 23 in active service at an emergency medical services organization. 24 (b) Activities.--The volunteer emergency medical services 25 service credit system shall consider the following activities in 26 determining credit toward a designation of active service: 27 (1) The number of emergency calls to which a volunteer 28 emergency medical services responder responds. 29 (2) The level of training and participation in formal 30 training and drills for a volunteer emergency medical 20070S1169B1587 - 8 -
1 provider. 2 (3) The total amount of time expended by a volunteer 3 emergency medical services provider on administrative and 4 other support services, including fundraising and facility or 5 equipment maintenance. 6 (4) The involvement in other events or projects that aid 7 the financial viability, emergency response or operational 8 readiness of an emergency medical services organization. 9 (c) Regulations.--The director shall establish regulations 10 necessary to implement this section. 11 Section 702. Service record. 12 (a) Log.--The chief of an emergency medical services 13 organization or the chief's designee shall establish and 14 maintain a service log that documents the activities of each 15 volunteer emergency medical services provider that qualify for 16 credit toward active service under the volunteer emergency 17 medical services service credit system and the calculation of 18 the total credits earned for each volunteer emergency medical 19 services provider in an emergency medical services organization. 20 (b) Review.--Service logs established and maintained by 21 emergency medical services organizations shall be subject to 22 periodic review by the Auditor General, the department, the 23 governing body of the municipality where the emergency medical 24 services organization is located and the governing body of a 25 municipality where the emergency medical services organization 26 provides emergency medical services. 27 Section 703. Service record report. 28 (a) Report.--The chief of an emergency medical services 29 organization or the chief's designee shall, within 15 days of 30 the end of the calendar year, submit a report to the director 20070S1169B1587 - 9 -
1 that complies with the requirements under subsection (b). 2 (b) Contents.--The report shall include all of the 3 following: 4 (1) The name and address of each volunteer emergency 5 medical services provider in the emergency medical services 6 organization. 7 (2) A calculation of the total number of credits 8 qualified by each volunteer emergency medical services 9 provider and a determination whether each volunteer emergency 10 medical services provider qualifies for a designation as an 11 active emergency responder. 12 (3) Any other information deemed necessary by the 13 director. 14 Section 704. Certification. 15 (a) Compliance.--On or before February 1 of each year, the 16 director shall certify each volunteer emergency medical services 17 provider reported under section 703 as having complied with the 18 requirements for certification as an active emergency responder 19 under the volunteer emergency medical services service credit 20 system. 21 (b) Documentation.--The director, in cooperation with the 22 department, shall develop a procedure and a system to document 23 the certification of active volunteer firefighters for tax 24 purposes under this act and to provide notification of the 25 certification to all of the following: 26 (1) Each municipality that notifies the director of the 27 establishment of a tax credit under this act. 28 (2) Each volunteer emergency medical services provider 29 listed on a service record report. 30 CHAPTER 30 20070S1169B1587 - 10 -
1 MISCELLANEOUS PROVISIONS 2 Section 3001. Penalties for false reporting. 3 The following shall apply: 4 (1) Any person who knowingly makes or conspires to make 5 a false service record report under this act to the 6 commissioner or to the director commits a misdemeanor of the 7 first degree. 8 (2) Any person who knowingly provides or conspires to 9 provide false information that is used to compile a service 10 record report under this act commits a misdemeanor of the 11 first degree. 12 Section 3002. Effective date. 13 This act shall take effect in 30 days. K7L72MSP/20070S1169B1587 - 11 -