THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY KNOWLES, SOLOBAY, GILLESPIE, MELIO, FAIRCHILD, ADOLPH, BEYER, BRENNAN, BRIGGS, CAUSER, CLYMER, CONKLIN, D. COSTA, CREIGHTON, DEASY, EVERETT, FARRY, FLECK, FREEMAN, GABLER, GIBBONS, GINGRICH, GOODMAN, HARHART, HARRIS, HORNAMAN, HOUGHTON, KILLION, KORTZ, KOTIK, MAHONEY, METZGAR, MICOZZIE, MILNE, MOUL, MURT, MUSTIO, OBERLANDER, O'NEILL, PAYNE, PHILLIPS, READSHAW, REED, REICHLEY, ROAE, ROCK, SANTONI, SCAVELLO, SIPTROTH, STEVENSON, SWANGER, TALLMAN, J. TAYLOR, VULAKOVICH AND YOUNGBLOOD, DECEMBER 14, 2009

REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS, DECEMBER 14, 2009  

AN ACT

Providing for employment rights of members of volunteer

emergency service organizations and for tax credits for

employers of employee-volunteers; and making a related

repeal.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

CHAPTER 1

GENERAL PROVISIONS

Section 101.  Short title.

This act shall be known and may be cited as the Emergency

Response Volunteer Employment Protection Act.

Section 102.  Legislative findings and declaration.

(a)  Findings enumerated.--The General Assembly finds as

follows:

(1)  Over 85% of all emergency service personnel in this

Commonwealth are volunteers.

(2)  Volunteer emergency service personnel have saved

many lives and millions of tax dollars for the citizens of

this Commonwealth.

(3)  During the past decade, the ranks of volunteer

emergency service personnel have decreased by more than 10%.

(4)  This decrease in manpower within this Commonwealth's

volunteer emergency services, coupled with increasing

conflicts with the volunteer's professional duties, has

resulted in:

(i)  Manpower response shortages to emergency calls.

(ii)  A decrease in the number of volunteers

permitted and able to participate in necessary, and

sometimes required, emergency service training.

(iii)  A greater risk to those who are permitted to

respond to an emergency call.

(b)  Declaration.--The General Assembly declares as follows:

(1)  It is vital to provide new ways to attract and

retain volunteer emergency service personnel without placing

an undue burden on taxpayers or businesses throughout this

Commonwealth.

(2)  It is in the public interest for the General

Assembly to:

(i)  Encourage private employers to permit an

employee who is a member of a volunteer emergency service

organization to leave work in response to an emergency

call or respond to an emergency call prior to the start

of work in the employee's capacity as a member of a

volunteer emergency service organization, with the option

of pay, and no loss of time or efficiency rating, by

providing a tax credit to the employer for the period

during which the employee-volunteer is absent from work

because of the employee-volunteer's response to an

emergency call, provided the employee is in compliance

with a prearranged, preapproved release policy of the

employer.

(ii)  Encourage private employers to permit an

employee who is a member of a volunteer emergency service

organization to take a paid leave of absence at the

request of the chief executive officer of the volunteer

emergency service organization to which the employee-

volunteer belongs in order to participate in emergency

service training by providing a tax credit to the

employer for a period of no more than five days per year

during which the employee-volunteer is participating in

emergency service training, provided the employee is in

compliance with a prearranged, preapproved release policy

of the employer.

(iii)  Require that the Commonwealth and its

political subdivisions permit an employee who is a member

of a volunteer emergency service organization to respond

to an emergency call prior to the start of work in the

employee's capacity as a member of a volunteer emergency

service organization, with the option of pay, and no loss

of time or efficiency rating, provided the employee is in

compliance with a prearranged, preapproved release policy

of the Commonwealth or political subdivision.

(iv)  Authorize the Commonwealth and its political

subdivisions to permit an employee who is a member of a

volunteer emergency service organization to leave work in

response to an emergency call, with or without pay, and

no loss of time or efficiency rating, and to take an

optional paid leave of absence at the request of the

chief executive officer of the volunteer emergency

service organization to which that employee-volunteer

belongs in order to participate in emergency service

training for a period of up to five days per year,

provided the employee is in compliance with a

prearranged, preapproved release policy of the

Commonwealth or political subdivision.

Section 103.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Commonwealth."  A department, agency, board, commission or

instrumentality of State government.

"Discriminate."  To take any action against an employee which

adversely affects the employee's regular pay to any extent not

provided for in this act, the employee's job status or

opportunity for promotion or the employee's right to any benefit

granted by the employer to other similarly situated employees.

"Employee-volunteer."  A member of a volunteer emergency

service organization who is in the employ of the Commonwealth, a

political subdivision or a private employer.

"Employer."  An individual, partnership, association,

corporation, business trust or any person or group of persons

acting directly or indirectly in the interest of an employer in

relation to any employee.

"Line of duty."  All that is required or normally associated

with responding to and returning from an emergency call.

"Political subdivision."  A county, city, borough,

incorporated town, township, home rule municipality, school

district or municipal authority.

"Volunteer ambulance service."  A nonprofit chartered

corporation, association or organization located in this

Commonwealth which is regularly engaged in the service of

providing emergency medical care and transportation of patients.

"Volunteer emergency service organization."  An organization

which is a volunteer fire company, volunteer ambulance service,

volunteer rescue squad or volunteer hazardous material response

team.

"Volunteer fire company."  A nonprofit chartered corporation,

association or organization located in this Commonwealth which

provides fire protection services, including fire police

services, and other volunteer emergency service within this

Commonwealth. Volunteer emergency service provided by a

volunteer fire company may include volunteer ambulance and

volunteer rescue service.

"Volunteer hazardous material response team."  A nonprofit

chartered corporation, association or organization located in

this Commonwealth whose members are specially trained to respond

to accidents or situations where hazardous or toxic materials

are released into the environment.

"Volunteer rescue service."  A nonprofit chartered

corporation, association or organization located in this

Commonwealth which provides rescue service in this Commonwealth.

Section 104.  Employment discrimination prohibited.

(a)  General rule.--It is unlawful for the Commonwealth, a

political subdivision or a private employer to discriminate

against, refuse to hire or employ an individual because the

individual is a member of a volunteer emergency service

organization.

(b)  Discrimination for time lost.--

(1)  It is unlawful for the Commonwealth, a political

subdivision or a private employer to discipline or to

discharge from employment an employee who is a member of a

volunteer emergency service organization or to otherwise

discriminate against an employee-volunteer with respect to

base salary, hire, tenure, terms, conditions or privileges of

employment for the reason that the employee-volunteer

responded to an emergency call prior to the time the employee

was due to report to work, resulting in loss of time from

employment, if the employee satisfies the requirements of

paragraph (2).

(2)  An employee-volunteer who loses time as prohibited

in this section shall:

(i)  Immediately upon arriving at work inform his or

her employer or immediate supervisor that the employee

has been called to respond to an emergency. The employee-

volunteer is required to report to work immediately after

the time the chief executive officer of the volunteer

emergency service organization to which that employee-

volunteer belongs documents the emergency service as

being completed.

(ii)  Provide his or her employer or immediate

supervisor with a signed statement from the chief

executive officer of the volunteer emergency service

organization to which that employee-volunteer belongs.

The statement must include the reason for the employee-

volunteer's absence and the time during which the

employee-volunteer was acting in the line of duty. The

statement must be submitted to the employer within ten

days from the date of absence.

(3)  If an employee-volunteer is employed by a private

employer, any time lost from employment may be charged

against the employee's regular salary or wages or the private

employer may apply for the tax credits provided in section

301(a).

(4)  If an employee-volunteer is employed by the

Commonwealth or a political subdivision, payment of salary or

wages for time lost from employment shall be based on a

policy adopted by the Commonwealth or the political

subdivision.

(c)  Discrimination because of injury.--It is unlawful for

the Commonwealth, a political subdivision or a private employer

to discipline or to discharge from employment or to otherwise

discriminate against an employee-volunteer with respect to

compensation, hire, tenure, terms, conditions or privilege of

employment because the employee-volunteer has been injured in

the line of duty as a member of a volunteer emergency service

organization and has subsequently returned to work, regardless

of whether the employee-volunteer received any workers'

compensation benefits under the act of June 2, 1915 (P.L.736,

No.338), known as the Workers' Compensation Act.

(d)  Legal action.--An employer who willfully and knowingly

violates the provisions of this act shall:

(1)  Revoke any disciplinary action and any penalty

imposed against an employee-volunteer or reinstate the

employee-volunteer to his or her former position.

(2)  Pay to the employee-volunteer all lost wages and

benefits for the period between termination and reinstatement

and any reasonable attorney fees which are incurred in an

action to recover lost wages and benefits.

(e)  Period of limitations.--An action to enforce the

provisions of this act shall be commenced within a period of two

years from the date of violation and the action shall be

commenced in the court of common pleas of the county in which

the employer is located.

CHAPTER 3

PRIVATE SECTOR INCENTIVES

Section 301.  Emergency response tax credit.

(a)  Authorization of credit.--Every employer engaged in a

for-profit business enterprise in this Commonwealth who permits

an employee-volunteer to leave work in response to an emergency

call or to respond to an emergency call prior to the start of

work in the employee-volunteer's capacity as a member of a

volunteer emergency service organization, without loss of pay,

time or efficiency rating, shall be eligible to receive a tax

credit against any tax due from that employer under Article II,

III, IV, VI, VII, VII-A, VIII, IX, XI, XII or XV of the act of

March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of

1971, and against any payment of estimated tax or payment of

tentative tax due from the employer on account of the taxes.

(b)  Calculation of credit.--The amount of the tax credit

available to an employer under subsection (a) shall be equal to

100% of the employee-volunteer's earnings for the period during

which the employee-volunteer is absent from work on account of

responding to an emergency call. The credit must be applied

against taxes due in the current tax year. The credit may not be

carried back to prior tax years, nor may it be carried forward

to future tax years.

Section 302.  Training leave of absence tax credit.

(a)  Authorization of credit.--An employer engaged in a for-

profit business enterprise in this Commonwealth who permits an

employee-volunteer to take a paid leave of absence, at the

request of the chief executive officer of the volunteer

emergency service organization to which the employee-volunteer

belongs in order to participate as a student or instructor in

training appropriate to the volunteer emergency services

organization, shall be eligible to receive a tax credit against

any tax due from that employer under Article II, III, IV, VI,

VII, VII-A, VIII, IX, XI, XII or XV of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, and against

any payment of estimated tax or payment of tentative tax due

from the employer on account of the taxes.

(b)  Calculation of credit.--The amount of tax credit

available to an employer under subsection (a) shall be equal to

100% of the employee-volunteer's earnings for a period of no

more than five days per year during which the employee-volunteer

was granted and actually utilized the paid leave in order to

participate in training. The credit must be applied against

taxes due in the current tax year. The credit may not be carried

back to prior tax years, nor may it be carried forward to future

tax years.

Section 303.  Powers and duties.

In addition to those powers created by any other act of the

General Assembly, the Secretary of Revenue shall have the

following powers and duties:

(1)  To publish any rules and regulations which may be

required to implement this act.

(2)  To publish, as a notice in the Pennsylvania

Bulletin, no later than 60 days following the effective date

of this act, forms which employers may use to apply for the

tax credit authorized by this act. The provisions of section

408(b) of the act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, relating to confidentiality of

information required under paragraph (3), shall not apply

when the information is divulged for the purposes of this

paragraph.

(3)  To furnish to the members of the General Assembly

within five months after the close of any calendar year

during which tax credits granted under this act were used an

annual report providing, as to each employer which used tax

credits during the preceding calendar year under this act,

the employee's name, address, standard industrial

classification code and the amount of tax credits granted.

CHAPTER 5

PUBLIC SECTOR INITIATIVES

Section 501.  Emergency response leave of absence.

(a)  Optional paid leave.--An officer or employee of the

Commonwealth or a political subdivision who is a member of a

volunteer emergency service organization may be entitled to

leave work in response to an emergency call without loss of pay,

time or efficiency, subject to the terms and conditions of a

policy adopted by the Commonwealth or political subdivision.

(b)  Official notice required.--In order to qualify for the

paid leave as provided for in subsection (a), the employee-

volunteer must:

(1)  Inform his or her employer or immediate supervisor

that the employee has been called to respond to an emergency

and request that a leave of absence be granted to respond to

the emergency.

(2)  Report to work immediately after the time the chief

executive officer of the volunteer emergency service

organization to which that employee-volunteer belongs

documents the emergency service as being completed.

(3)  Provide the employer or immediate supervisor with a

signed statement from the chief executive officer of the

volunteer emergency service organization to which the

employee-volunteer belongs. The statement must include the

reason for the employee-volunteer's absence and the time

during which the employee-volunteer was acting in the line of

duty. The statement must be submitted within ten days from

the date of the absence.

Section 502.  Training leave of absence.

(a)  Mandatory unpaid leave.--The Commonwealth and a

political subdivision shall grant five days of unpaid leave per

year to an employee-volunteer for a period during which the

employee-volunteer is participating, as a student or instructor,

in training at the request of the chief executive officer of the

volunteer emergency service organization to which the employee-

volunteer belongs.

(b)  Discretionary paid leave.--In addition to the days of

unpaid leave set forth in subsection (a), the Commonwealth and a

political subdivision may grant up to five days of paid leave

per year to an employee-volunteer for a period during which the

employee-volunteer is participating, as a student or instructor,

in training at the request of the chief executive officer of the

volunteer emergency service organization to which the employee-

volunteer belongs.

(c)  Official notice required.--In order to qualify for a

leave of absence under subsection (a) or (b), the employee-

volunteer must provide the employer or immediate supervisor with

a signed statement from the chief executive officer of the

volunteer emergency service organization to which the employee-

volunteer belongs. The statement must include the reason for the

requested leave and must be submitted at least 14 days prior to

the requested date of leave.

CHAPTER 7

MISCELLANEOUS PROVISIONS

Section 701.  Repeal.

The act of December 1, 1977 (P.L.249, No.83), entitled, as

amended, "An act prohibiting employers from firing employees who

lose time from employment in the line of duty as volunteer

firemen, fire police and volunteer members of ambulance services

and rescue squads; and providing penalties," is repealed.

Section 702.  Effective date.

This act shall take effect in 60 days.