PRINTER'S NO. 127
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
145
Session of
2015
INTRODUCED BY KORTZ, COHEN, BIZZARRO, LONGIETTI, SAINATO, KOTIK,
DAVIS, CAUSER, RAVENSTAHL, TALLMAN, D. COSTA, GOODMAN, DEASY,
DeLUCA, CARROLL, MURT, GABLER, SNYDER, MATZIE AND MAHONEY,
JANUARY 21, 2015
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, JANUARY 21, 2015
AN ACT
Amending Title 35 (Health and Safety) of the Pennsylvania
Consolidated Statutes, providing for incentives for municipal
volunteers of fire companies and emergency medical services
agencies and volunteers of hazardous materials response
teams.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 35 of the Pennsylvania Consolidated
Statutes is amended by adding a chapter to read:
CHAPTER 79-A
INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND
EMERGENCY MEDICAL SERVICES AGENCIES AND VOLUNTEERS OF HAZARDOUS
MATERIALS RESPONSE TEAMS
Subchapter
A. Preliminary Provisions
B. Tax Credits
C. Volunteer Service Credit
D. Miscellaneous Provisions
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SUBCHAPTER A
PRELIMINARY PROVISIONS
Sec.
7901-A. Scope of chapter.
7902-A. Purpose.
7903-A. Definitions.
§ 7901-A. Scope of chapter.
This chapter relates to incentives for municipal volunteers
of fire companies and emergency medical services agencies and
volunteers of hazardous materials response teams.
§ 7902-A. Purpose.
The purpose of this chapter is to authorize municipalities to
enact a tax credit against an active volunteer's earned income
and property tax liability as a financial incentive to:
(1) Indicate the municipality's acknowledgment of the
value of and the absence of any public cost for volunteer
fire protection, emergency medical services and hazardous
materials response provided by active volunteers.
(2) Encourage other individuals to newly volunteer or
for former volunteers to consider rejoining as active
volunteers in a volunteer fire company, emergency medical
services agency or hazardous materials response team.
§ 7903-A. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
" Active volunteer . " A volunteer for a volunteer fire company
or emergency medical services agency who has complied with the
requirements of the volunteer service credit program and who is
certified under section 7923 -A (relating to certification). The
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term includes a person who is a volunteer member of a hazardous
materials response team.
" Commissioner. " The State Fire Commissioner of the
Commonwealth.
" Earned income tax. " A tax on earned income and net profits
levied under Chapter 3 of the act of December 31, 1965
(P.L.1257, No.511) , known as The Local Tax Enabling Act.
"Emergency medical services agency." As defined in section
8103 (relating to definitions).
" Governing body. " A county council, county board of
commissioners, city council, borough council, incorporated town
council, board of township commissioners, board of township
supervisors, governing council of a home rule municipality or
optional plan municipality, a school district board of directors
or a governing council of any similar purpose government which
may be created by statute after the effective date of this
section and which has adopted a tax credit under this chapter.
" Local Tax Enabling Act. " The act of December 31, 1965
(P.L.1257, No.511) , known as The Local Tax Enabling Act.
" Municipality. " A city, borough, incorporated town or
township located in this Commonwealth.
" Tax credit. " The tax credit granted under section 7911-A
(relating to program authorization) or 7912.1-A (relating to
real property tax credit).
" Volunteer. " A member of a volunteer fire company or an
emergency medical services agency or a member of a hazardous
materials response team.
" Volunteer fire company. " A nonprofit chartered corporation,
association or organization located in this Commonwealth that
provides fire protection services and may offer other voluntary
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emergency services within this Commonwealth.
" Volunteer service credit program. " The program established
under section 7921-A (relating to volunteer service credit
program) to determine the active status of a volunteer .
SUBCHAPTER B
TAX CREDITS
Sec.
7911-A. Program authorization.
7912-A. Claim.
7912.1-A. Real property tax credit.
7913-A. Limitations.
§ 7911-A. Program authorization.
(a) Establishment.--A municipality or school district that
levies an earned income tax may establish by ordinance or
resolution a tax credit against an individual's liability
imposed under Chapter 3 of the act of December 31, 1965
(P.L.1257, No.511) , known as The Local Tax Enabling Act, for
active service as a volunteer.
(b) Amount.--A municipality or school district must set
forth in the ordinance or resolution the amount of the tax
credit. If the total earned income tax liability is less than
the amount established, the tax credit shall equal the remaining
tax liability.
(c) Public notice.--At least 30 days prior to adoption of
the ordinance or resolution, the governing body shall give
public notice of its intent to adopt an ordinance or resolution
to establish a tax credit and conduct at least one public
hearing on the issue.
(d) Specific notice.--A municipality or school district that
establishes a tax credit under this chapter shall notify the
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commissioner in the manner and pursuant to any schedule
prescribed by the commissioner.
§ 7912-A. Claim.
(a) Eligibility.--An individual who satisfies all of the
following criteria may claim a tax credit established under
section 7911-A (relating to program authorization):
(1) The individual is subject to an earned income tax
that has established a tax credit under section 7911-A.
(2) The individual is certified under section 7923-A
(relating to certification).
(b) Return.--An active volunteer may claim a tax credit
provided for under this subchapter when filing a joint return.
The tax return form shall provide a mechanism for separating the
liability of an individual for any earned income tax imposed by
the school district of residence from the liability of an
individual for any earned income tax imposed by the
municipality.
§ 7912.1-A. Real property tax credit.
(a) School district.--The governing body of a school
district may provide, by resolution, for a tax credit against
real property tax to be granted to an active volunteer. The tax
credit shall apply to tax levied on residential real property
owned and occupied by an active volunteer who is certified under
section 7923-A (relating to certification). The amount of the
tax credit shall be equivalent to no more than 20% of the tax
liability of the active volunteer.
(b) County.--The governing body of a county may provide, by
resolution, for a tax credit against real property taxes to be
granted to active volunteer firefighters. The tax credit shall
apply to taxes levied on residential real property owned and
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occupied by an active volunteer firefighter who is certified
under section 7923-A. The amount of the tax credit shall be
equivalent to no more than 20% of the tax liability of the
active volunteer firefighter.
§ 7913-A. Limitations.
A tax credit established under this subchapter may be used
against the active volunteer's earned income tax or property tax
liability for the current taxable year.
SUBCHAPTER C
VOLUNTEER SERVICE CREDIT
Sec.
7921-A. Volunteer service credit program.
7922-A. Service record.
7923-A. Certification.
7924-A. Rejection and appeal.
§ 7921-A. Volunteer service credit program.
(a) Establishment.--Within 90 days of the effective date of
this section, the commissioner shall establish a volunteer
service credit program that establishes the annual requirements
for the certification of a volunteer in active service at a
volunteer fire company, an emergency medical services agency or
hazardous materials response team.
(b) Activities.--The volunteer service credit program shall
consider the following activities in determining credit toward a
certification of active service:
(1) The number of emergency calls to which a volunteer
responds.
(2) The level of training and participation in formal
training and drills for a volunteer.
(3) The total amount of time expended by a volunteer on
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administrative and other support services, including
fundraising and facility or equipment maintenance.
(4) The involvement in other events or projects that aid
the financial viability, emergency response or operational
readiness of a volunteer fire company, an emergency medical
services agency or hazardous materials response team.
(c) Guidelines.--The commissioner shall adopt guidelines,
including forms and applications, necessary to implement this
section.
§ 7922-A. Service record.
(a) Log.--The chief of a volunteer fire company or the
supervisor, chief of an emergency medical services agency or
supervisor or chief of a hazardous materials response team or
their designees shall establish and maintain a service log that
documents the activities of each volunteer that qualifies for
credit toward active service under the volunteer service credit
program and the calculation of the total credits earned for each
volunteer in the volunteer fire company, emergency medical
services agency or hazardous materials response team.
(b) Review.--Service logs established and maintained by
volunteer fire companies, emergency medical services agencies or
hazardous materials response teams shall be subject to periodic
review by the Auditor General, the governing body where the
volunteer fire company, emergency medical services agency or
hazardous materials response team is located and the governing
body where the volunteer fire company, emergency medical
services agency or hazardous materials response team provides
services.
§ 7923-A. Certification.
(a) Self-certification.--The active volunteer shall sign and
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submit an application to the chief of the volunteer fire
company, the supervisor or chief of the emergency medical
services agency or the supervisor or chief of the hazardous
materials response team where the volunteer serves.
(b) Local sign-off.--The chief and another officer of the
volunteer fire company, the supervisor or chief and another
officer of the emergency medical services agency or the
supervisor or chief and another officer of the hazardous
materials response team shall sign the application attesting to
the individual's status as an active volunteer. The application
shall then be forwarded to the county, municipality or school
district, as appropriate, for final review and processing.
§ 7924-A. Rejection and appeal.
(a) General rule.--A governing body that establishes a tax
credit under this chapter shall adopt, by ordinance or
resolution, a process for rejecting a claim by an active
volunteer who does not satisfy all of the criteria established
under this chapter for each type of tax credit provided under
this chapter.
(b) Appeal.--An active volunteer shall have the right to
appeal a claim that has been rejected by a governing body. The
governing body shall establish, by ordinance or resolution, the
procedure by which a rejected claim can be appealed.
SUBCHAPTER D
MISCELLANEOUS PROVISIONS
Sec.
7931-A. Penalties for false reporting.
§ 7931-A. Penalties for false reporting.
The following shall apply:
(1) Any person who knowingly makes or conspires to make
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a false service record report under this chapter to the
commissioner commits a misdemeanor of the first degree
punishable by a fine of $2,500.
(2) Any person who knowingly provides or conspires to
provide false information that is used to compile a service
record report under this chapter commits a misdemeanor of the
first degree punishable by a fine of $2,500.
Section 2. This act shall take effect in 60 days.
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