PRIOR PRINTER'S NOS. 184, 994
PRINTER'S NO. 1045
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
299
Session of
2015
INTRODUCED BY BAKER, WILEY, GREENLEAF, BLAKE, YAW, FONTANA,
SCHWANK, BREWSTER, BOSCOLA, SMITH, YUDICHAK, VOGEL, COSTA,
SCARNATI, HUTCHINSON, VULAKOVICH, TARTAGLIONE, ALLOWAY,
RAFFERTY, VANCE, STEFANO, WOZNIAK, WHITE, BROWNE, BROOKS AND
WARD, JANUARY 21, 2015
SENATOR BROWNE, APPROPRIATIONS, RE-REPORTED AS AMENDED, JUNE
15, 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.
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
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 for 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 Local Tax Enabling Act.
" Governing body. " A 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 .
SUBCHAPTER B
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TAX CREDITS
Sec.
79A11. Program authorization.
79A12. Claim.
79A13. Limitations.
§ 79A11. Program authorization.
(a) Establishment.--A municipality that levies an earned
income tax may establish by ordinance 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 shall set forth in the ordinance
the total amount of the tax credit that will be offered to an
individual. If an individual's earned income tax liability is
less than the amount of the tax credit offered, the individual's
tax credit must equal the individual's 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 that establishes a tax
credit under this chapter shall notify the commissioner in the
manner prescribed by the commissioner.
§ 79A12. Claim.
(a) Eligibility.--An individual who satisfies all of the
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 of
a municipality that has established a tax credit under
section 79A11.
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(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. Limitations.
A tax credit established under this subchapter may be used
against the active volunteer's earned income tax for the current
taxable year and every year thereafter. The tax credit
established under this subchapter shall remain in effect until
the governing body of the municipality 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.--The governing body may 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
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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
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 governing body shall, with the advice
of the chief of a volunteer fire company and the supervisor or
chief of a nonprofit emergency medical services agency or their
designees , 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 qualify
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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
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.--The 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) INJURED VOLUNTEER.--AN ACTIVE VOLUNTEER WHO WAS INJURED
DURING A RESPONSE TO AN EMERGENCY CALL AND CAN NO LONGER SERVE
AS AN ACTIVE VOLUNTEER BECAUSE OF THE INJURY AND WHO WOULD
OTHERWISE BE ELIGIBLE FOR THE TAX CREDIT SHALL BE ELIGIBLE FOR
THE TAX CREDIT FOR THE SUCCEEDING FIVE TAX YEARS.
(b) (C) Local sign-off.--The chief and another officer of
the volunteer fire company, 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 OR THAT THE INDIVIDUAL CAN NO LONGER SERVE AS
AN ACTIVE VOLUNTEER DUE TO INJURY . The application shall then be
forwarded to the municipality, as appropriate, for final review
and processing.
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§ 79A24. Rejection and appeal.
(a) General rule.--A governing body that establishes a tax
credit under this chapter shall adopt, by ordinance, 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, the procedure by
which a rejected claim can be appealed.
SUBCHAPTER D
MISCELLANEOUS PROVISIONS
Sec.
79A31. Penalties for false reporting.
§ 79A31. Penalties for false reporting.
The following shall apply:
(1) Any person who knowingly makes or conspires to make
a false service record report under this chapter 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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