1Amending Title 35 (Health and Safety) of the Pennsylvania
2Consolidated Statutes, providing for incentives for municipal
3volunteers of fire companies and nonprofit emergency medical
4services agencies.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

7Section 1. Title 35 of the Pennsylvania Consolidated
8Statutes is amended by adding a chapter to read:

9CHAPTER 79

10INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND
11NONPROFIT EMERGENCY MEDICAL SERVICES AGENCIES

12Subchapter

13A. Preliminary Provisions

14B. Tax Credits

15C. Volunteer Service Credit

16D. Miscellaneous Provisions

1SUBCHAPTER A

2PRELIMINARY PROVISIONS

3Sec.

47901. Scope of chapter.

57902. Purpose.

67903. Definitions.

7§ 7901. Scope of chapter.

8This chapter relates to incentives for municipal volunteers
9of fire companies and nonprofit emergency medical services
10agencies.

11§ 7902. Purpose.

12The purpose of this chapter is to authorize municipalities to
13enact a tax credit against an active volunteer's earned income
14as a financial incentive to:

15(1) Acknowledge the value of and the absence of any
16public cost for volunteer fire protection and emergency
17medical services provided by active volunteers.

18(2) Encourage individuals to volunteer or for former
19volunteers to consider rejoining as active volunteers in a
20volunteer fire company or nonprofit emergency medical
21services agency.

22§ 7903. Definitions.

23The following words and phrases when used in this chapter
24shall have the meanings given to them in this section unless the
25context clearly indicates otherwise:

26"Active volunteer." A volunteer for a volunteer fire company 
27or nonprofit emergency medical services agency who has complied 
28with the requirements of the volunteer service credit program 
29and who is certified under section 7923 (relating to 
30certification).

1"Commissioner." The State Fire Commissioner of the 
2Commonwealth.

3"Earned income tax." A tax on earned income and net profits 
4levied under Chapter 3 of the act of December 31, 1965 
5(P.L.1257, No.511), known as The Local Tax Enabling Act.

6"Governing body." A county council, county board of 
7commissioners, city council, borough council, incorporated town 
8council, board of township commissioners, board of township 
9supervisors, governing council of a home rule municipality or 
10optional plan municipality or a governing council of any similar 
11purpose government which may be created by statute after the 
12effective date of this section and which has adopted a tax 
13credit under this chapter.

14"Local Tax Enabling Act." The act of December 31, 1965 
15(P.L.1257, No.511), known as The Local Tax Enabling Act.

16"Municipality." A city, borough, incorporated town or 
17township located in this Commonwealth.

18"Nonprofit emergency medical services agency." As defined in
19section 8103 (relating to definitions) and chartered as a
20nonprofit corporation.

21"Tax credit." The tax credit granted under section 7911 
22(relating to program authorization).

23"Volunteer." A member of a volunteer fire company or a 
24nonprofit emergency medical services agency.

25"Volunteer fire company." A nonprofit chartered corporation, 
26association or organization located in this Commonwealth that 
27provides fire protection services and may offer other voluntary 
28emergency services within this Commonwealth.

29"Volunteer service credit program." The program established 
30under section 7921 (relating to volunteer service credit
 

1program) to determine the active status of a volunteer.

2SUBCHAPTER B

3TAX CREDITS

4Sec.

57911. Program authorization.

67912. Claim.

77913. Limitations.

8§ 7911. Program authorization.

9(a) Establishment.--A municipality that levies an earned
10income tax may establish by ordinance a tax credit against an
11individual's liability imposed under Chapter 3 of The Local Tax
12Enabling Act for active service as a volunteer.

13(b) Amount.--A municipality shall set forth in the ordinance
14the amount of the tax credit. If the total earned income tax
15liability is less than the amount established, the tax credit
16shall equal the tax liability.

17(c) Public notice.--At least 30 days prior to adoption of
18the ordinance or resolution, the governing body shall give
19public notice of its intent to adopt an ordinance or resolution
20to establish a tax credit and conduct at least one public
21hearing on the issue.

22(d) Specific notice.--A municipality that establishes a tax
23credit under this chapter shall notify the commissioner in the
24manner prescribed by the commissioner.

25§ 7912. Claim.

26(a) Eligibility.--An individual who satisfies all of the
27following criteria may claim a tax credit established under
28section 7911 (relating to program authorization):

29(1) The individual is subject to an earned income tax of
30a municipality that has established a tax credit under

1section 7911.

2(2) The individual is certified under section 7923
3(relating to certification).

4(b) Return.--An active volunteer may claim a tax credit
5provided for under this subchapter when filing a joint return.
6The tax return form shall provide a mechanism for separating the
7liability of an individual for any earned income tax imposed by
8the school district of residence from the liability of an
9individual for any earned income tax imposed by the
10municipality.

11§ 7913. Limitations.

12A tax credit established under this subchapter may be used
13against the active volunteer's earned income tax for the current
14taxable year and every year thereafter. The tax credit
15established under this subchapter shall remain in effect until
16the governing body of the municipality repeals the tax credit.

17SUBCHAPTER C

18VOLUNTEER SERVICE CREDIT

19Sec.

207921. Volunteer service credit program.

217922. Service record.

227923. Certification.

237924. Rejection and appeal.

24§ 7921. Volunteer service credit program.

25(a) Establishment.--The governing body may establish a
26volunteer service credit program that establishes the annual
27requirements for the certification of a volunteer in active
28service at a volunteer fire company or a nonprofit emergency
29medical services agency.

30(b) Activities.--The volunteer service credit program shall

1consider the following activities in determining credit toward a
2certification of active service:

3(1) The number of emergency calls to which a volunteer
4responds.

5(2) The level of training and participation in formal
6training and drills for a volunteer.

7(3) The total amount of time expended by a volunteer on
8administrative and other support services, including
9fundraising and facility or equipment maintenance.

10(4) The involvement in other events or projects that aid
11the financial viability, emergency response or operational
12readiness of a volunteer fire company or an emergency medical
13services agency.

14(c) Guidelines.--The governing body and the chief of a
15volunteer fire company and the supervisor or chief of an
16emergency medical services agency or their designees shall adopt
17guidelines, including forms and applications, necessary to
18implement this section.

19(d) Eligibility List.--A notarized list of eligible active
20volunteers shall be submitted to the governing body, no later
21than 45 days before tax notices are to be distributed, by the
22following:

23(1) The chief of a volunteer fire company, where
24applicable.

25(2) The supervisor or chief of a nonprofit emergency
26medical services agency, where applicable.

27§ 7922. Service record.

28(a) Log.--The chief of a volunteer fire company or the
29supervisor or chief of a nonprofit emergency medical services
30agency or their designees shall establish and maintain a service

1log that documents the activities of each volunteer that qualify
2for credit toward active service under the volunteer service
3credit program and the calculation of the total credits earned
4for each volunteer in the volunteer fire company or nonprofit
5emergency medical services agency.

6(b) Review.--Service logs established and maintained by
7volunteer fire companies or nonprofit emergency medical services
8agencies shall be subject to periodic review by the
9commissioner, the Auditor General, the governing body where the
10volunteer fire company or emergency medical services agency is
11located and the governing body where the volunteer fire company
12or nonprofit emergency medical services agency provides
13services.

14§ 7923. Certification.

15(a) Self-certification.--The active volunteer shall sign and
16submit an application to the chief of the volunteer fire company
17or the supervisor or chief of the nonprofit emergency medical
18services agency where the volunteer serves.

19(b) Local sign-off.--The chief and another officer of the
20volunteer fire company, the supervisor or chief and another
21officer of the nonprofit emergency medical services agency shall
22sign the application attesting to the individual's status as an
23active volunteer. The application shall then be forwarded to the
24municipality, as appropriate, for final review and processing.

25§ 7924. Rejection and appeal.

26(a) General rule.--A governing body that establishes a tax
27credit under this chapter shall adopt, by ordinance, a process
28for rejecting a claim by an active volunteer who does not
29satisfy all of the criteria established under this chapter for
30each type of tax credit provided under this chapter.

1(b) Appeal.--An active volunteer shall have the right to
2appeal a claim that has been rejected by a governing body. The
3governing body shall establish, by ordinance, the procedure by
4which a rejected claim can be appealed.

5SUBCHAPTER D

6MISCELLANEOUS PROVISIONS

7Sec.

87931. Penalties for false reporting.

9§ 7931. Penalties for false reporting.

10The following shall apply:

11(1) Any person who knowingly makes or conspires to make
12a false service record report under this chapter commits a
13misdemeanor of the first degree punishable by a fine of
14$2,500.

15(2) Any person who knowingly provides or conspires to
16provide false information that is used to compile a service
17record report under this chapter commits a misdemeanor of the
18first degree punishable by a fine of $2,500.

19Section 2. This act shall take effect in 60 days.