"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 Local Tax Enabling Act.
"Governing body." A city council, borough council,
incorporated town council, board of township commissioners,
board of township supervisors, governing body of a school
district, 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." Any school district, city, borough,
incorporated town, township, home rule municipality, optional
plan municipality, optional charter municipality or any similar
general purpose unit of government which may be created or
authorized by statute.
"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
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