PRINTER'S NO. 223
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
252
Session of
2021
INTRODUCED BY OWLETT, PICKETT, BOBACK, SCHLEGEL CULVER, HILL-
EVANS, GREINER, IRVIN, ECKER, JAMES, STAATS, RYAN, SNYDER,
STEPHENS, KAUFFMAN, ROTHMAN, CIRESI, SCHLOSSBERG, LONGIETTI,
WARNER, R. BROWN, ROWE, ZIMMERMAN, PISCIOTTANO, CONKLIN,
HAMM, CAUSER, LEWIS, SAINATO, PASHINSKI, NEILSON, STRUZZI,
DEASY, WARREN, GLEIM AND MATZIE, JANUARY 26, 2021
REFERRED TO COMMITTEE ON FINANCE, JANUARY 26, 2021
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," authorizing a tax credit for a member of a
volunteer emergency service organization who purchases fire
equipment with personal income.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVIII-I
VOLUNTEER EMERGENCY RESPONDER EQUIPMENT
TAX CREDIT
Section 1801-I. Scope of article.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21