PRINTER'S NO. 1916
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1376
Session of
2015
INTRODUCED BY MURT, BISHOP, BOBACK, BRADFORD, COHEN, D. COSTA,
DeLUCA, DRISCOLL, DUNBAR, FEE, GIBBONS, HARHART, A. HARRIS,
JOZWIAK, KILLION, MAHONEY, McNEILL, READSHAW, ROZZI, SAYLOR,
SNYDER, TOEPEL AND WARNER, JUNE 24, 2015
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, JUNE 24, 2015
AN ACT
Amending Title 35 (Health and Safety) of the Pennsylvania
Consolidated Statutes, providing for incentives for municipal
volunteers of fire companies and nonprofit emergency medical
services agencies; and imposing penalties.
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 79A
INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND
NONPROFIT EMERGENCY MEDICAL SERVICES AGENCIES
Subchapter
A. Preliminary Provisions
B. Tax Credits
C. Volunteer Service Credit
D. Miscellaneous Provisions
SUBCHAPTER A
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PRELIMINARY PROVISIONS
Sec.
79A01. Scope of chapter.
79A02. Purpose.
79A03. Definitions.
§ 79A01. Scope of chapter.
This chapter relates to incentives for municipal volunteers
of fire companies and nonprofit emergency medical services
agencies.
§ 79A02. 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) Acknowledge the value of and the absence of any
public cost for volunteer fire protection and nonprofit
emergency medical services provided by active volunteers.
(2) Encourage individuals to volunteer, or former
volunteers to consider rejoining as active volunteers, in a
volunteer fire company or nonprofit emergency medical
services agency.
§ 79A03. 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 nonprofit emergency medical services agency who has complied
with the requirements of the volunteer service credit program
and who is certified under section 79A23 (relating to
certification).
" Commissioner. " The State Fire Commissioner of the
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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.
" 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 that
may be created by statute after the effective date of this
section and that 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.
"Nonprofit emergency medical services agency." An emergency
medical services agency as defined in section 8103 (relating to
definitions) and chartered as a nonprofit corporation.
" Tax credit. " The tax credit granted under section 79A11
(relating to program authorization) or 79A13 (relating to real
property tax credit).
" Volunteer. " A member of a volunteer fire company or a
nonprofit emergency medical services agency.
" Volunteer fire company. " A nonprofit chartered corporation,
association or organization located in this Commonwealth that
provides fire protection services and may offer other voluntary
emergency services within this Commonwealth.
" Volunteer service credit program. " The program established
under section 79A21 (relating to volunteer service credit
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program) to determine the active status of a volunteer .
SUBCHAPTER B
TAX CREDITS
Sec.
79A11. Program authorization.
79A12. Claim.
79A13. Real property tax credit.
79A14. Limitations.
§ 79A11. 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 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
commissioner in the manner and pursuant to any schedule
prescribed by the commissioner.
§ 79A12. Claim.
(a) Eligibility.--An individual who satisfies all of the
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following criteria may claim a tax credit established under
section 79A11 (relating to program authorization):
(1) The individual is subject to an earned income tax
that has established a tax credit under section 79A11.
(2) The individual is certified under section 79A23
(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.
§ 79A13. 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 79A23 (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
occupied by an active volunteer firefighter who is certified
under section 79A23. The amount of the tax credit shall be
equivalent to no more than 20% of the tax liability of the
active volunteer firefighter.
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§ 79A14. 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 and every year
thereafter. The tax credit established under this subchapter
shall remain in effect until the governing body repeals the tax
credit.
SUBCHAPTER C
VOLUNTEER SERVICE CREDIT
Sec.
79A21. Volunteer service credit program.
79A22. Service record.
79A23. Certification.
79A24. Rejection and appeal.
§ 79A21. 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 or a nonprofit emergency medical services
agency.
(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
administrative and other support services, including
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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 or a nonprofit
emergency medical services agency.
(c) Guidelines.--The commissioner shall adopt guidelines,
including forms and applications, necessary to implement this
section.
(d) Eligibility list.--A notarized list of eligible active
volunteers shall be submitted to the governing body, no later
than 45 days before tax notices are to be distributed, by the
following:
(1) The chief of a volunteer fire company, where
applicable.
(2) The supervisor or chief of a nonprofit emergency
medical services agency, where applicable.
§ 79A22. Service record.
(a) Log.--The chief of a volunteer fire company or the
supervisor or chief of a nonprofit emergency medical services
agency 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 or
nonprofit emergency medical services agency.
(b) Review.--Service logs established and maintained by
volunteer fire companies or nonprofit emergency medical services
agencies shall be subject to periodic review by the
commissioner, the Auditor General, the governing body where the
volunteer fire company or nonprofit emergency medical services
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agency is located and the governing body where the volunteer
fire company or nonprofit emergency medical services agency
provides services.
§ 79A23. Certification.
(a) Self-certification.--An active volunteer shall sign and
submit an application to the chief of the volunteer fire company
or the supervisor or chief of the nonprofit emergency medical
services agency where the volunteer serves.
(b) Local sign-off.--The chief and another officer of the
volunteer fire company or the supervisor or chief and another
officer of the nonprofit emergency medical services agency 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.
§ 79A24. 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.
79A31. Penalties for false reporting.
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§ 79A31. Penalties for false reporting.
The following shall apply:
(1) A person who knowingly makes or conspires to make 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) A 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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