" 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.
" 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 7921-A (relating to volunteer service credit
program) to determine the active status of a volunteer .
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