Commonwealth.
" Earned income tax. " A tax on earned income and net profits
levied under Chapter 3 of 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 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.
"Individual." A volunteer.
" 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).
" 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
program) to determine the active status of a volunteer .
20150SB0299PN0994 - 3 -
<--
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30