PRINTER'S NO. 2337
No. 1533 Session of 2008
INTRODUCED BY STACK, LOGAN, FONTANA, STOUT, MUSTO, COSTA, ORIE,
TARTAGLIONE, GREENLEAF, KITCHEN AND KASUNIC,
SEPTEMBER 5, 2008
REFERRED TO FINANCE, SEPTEMBER 5, 2008
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 first responders tax credit for
11 purposes of personal income tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding an article to
16 read:
17 ARTICLE XVIII-C
18 FIRST RESPONDERS TAX CREDIT
19 Section 1801-C. Short title.
20 This article shall be known and may be cited as the First
21 Responders Tax Relief Law.
22 Section 1802-C. Definitions.
1 The following words and phrases when used in this article
2 shall have the meanings given to them in this section unless the
3 context clearly indicates otherwise:
4 "Department." The Department of Revenue of the Commonwealth.
5 "Emergency medical technician." An individual who has been
6 certified by the Department of Health to provide emergency
7 medical treatment, be employed by a municipality or organization
8 or serve on a volunteer basis.
9 "Firefighter." An individual employed in the capacity as a
10 firefighter on a full-time basis by a municipality or a member
11 of a volunteer fire company of this Commonwealth. The term
12 includes both a professional and volunteer member of a rescue
13 squad or ambulance service as defined in the act of June 24,
14 1976 (P.L.424, No.101), referred to as the Emergency and Law
15 Enforcement Personnel Death Benefits Act.
16 "Law enforcement officer." Any person who by virtue of the
17 person's office or public employment is vested by law with a
18 duty to maintain public order or to make arrests for offenses,
19 whether that duty extends to all offenses or is limited to
20 specific offenses.
21 "Secretary." The Secretary of Revenue of the Commonwealth.
22 "Taxpayer." An individual who is subject to tax under
23 Article III.
24 Section 1803-C. Credit authorized.
25 (a) General rule.--A taxpayer who is a firefighter, law
26 enforcement officer or emergency medical technician may apply
27 for a tax credit from tax imposed under Article III. By
28 September 15, the taxpayer must submit an application to the
29 department requesting the tax credit. The applicant must be
30 employed as a firefighter, law enforcement officer or emergency
20080S1533B2337 - 2 -
1 medical technician for the tax year that the credit is being
2 requested. The tax credit may be prorated depending on the
3 number of days a taxpayer was employed or volunteered as a
4 firefighter, law enforcement officer or emergency medical
5 technician.
6 (b) Amount.--A taxpayer that is qualified under subsection
7 (a) shall receive a first responders tax credit for the taxable
8 year in the amount of $500 unless the secretary prorates the
9 amount pursuant to subsection (a). The secretary shall submit an
10 annual report to the General Assembly indicating the
11 effectiveness of the credit provided by this article not later
12 than March 15 following the year in which the credits are
13 approved. The report shall include the number of taxpayers
14 utilizing the credit as of the date of the report and the number
15 of credits approved and utilized. The report may also include
16 any recommendations for changes in the calculation or
17 administration of the credit.
18 Section 1804-C. Regulations.
19 The secretary shall promulgate regulations necessary for the
20 implementation and administration of this article.
21 Section 2. This act shall apply to taxable years beginning
22 after December 31, 2008.
23 Section 3. This act shall take effect immediately.
H22L72DMS/20080S1533B2337 - 3 -