Regular Session 2015-2016 House Bill 1683 P.N. 2507

PRIOR PRINTER'S NO. 2495

PRINTER'S NO. 2507

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1683

Session of

2015

INTRODUCED BY WARNER, BARRAR, SAINATO, GREINER, BAKER, ROZZI,

DUNBAR, REESE, CAUSER, DIAMOND, D. COSTA, MALONEY, MAHONEY,

WATSON, READSHAW, JAMES, A. HARRIS, KAUFFMAN, PHILLIPS-HILL,

SAYLOR, MILNE, FARRY, GILLEN, KORTZ AND VEREB,

NOVEMBER 5, 2015

AS REPORTED FROM COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY

PREPAREDNESS, HOUSE OF REPRESENTATIVES, AS AMENDED,

NOVEMBER 10, 2015

AN ACT

Amending Title 35 (Health and Safety) of the Pennsylvania

Consolidated Statutes, providing for incentives for municipal

volunteers of fire companies and 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 79-A

INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES

AND EMERGENCY MEDICAL SERVICES AGENCIES

Subchapter

A. Preliminary Provisions

B. Tax Credits

C. Volunteer Service Credit

D. Miscellaneous Provisions

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SUBCHAPTER A

PRELIMINARY PROVISIONS

Sec.

7901-A. Scope of chapter.

7902-A. Purpose.

7903-A. Definitions.

§ 7901-A. Scope of chapter.

This chapter relates to incentives for municipal volunteers

of fire companies and emergency medical services agencies.

§ 7902-A. Purpose.

The purpose of this chapter is to authorize municipalities

GOVERNING BODIES to enact a tax credit against an active

volunteer's earned income and property tax liability as a

financial incentive to:

(1) Indicate the municipality's GOVERNING BODY'S

acknowledgment of the value of and the absence of any public

cost for volunteer fire protection and emergency medical

services provided by active volunteers.

(2) Encourage other individuals to newly volunteer or

for former volunteers to consider rejoining as active

volunteers in a volunteer fire company or emergency medical

services agency.

§ 7903-A. 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 emergency medical services agency who has complied with the

requirements of the volunteer service credit program and who is

certified under section 7923 -A (relating to certification).

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" Commissioner. " The State Fire Commissioner of the

Commonwealth.

"COUNTY." A COUNTY OF THE COMMONWEALTH.

" 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). ANY FOR-PROFIT OR NONPROFIT

CORPORATION, ASSOCIATION OR ORGANIZATION LOCATED IN THIS

COMMONWEALTH, WHICH IS LICENSED BY THE DEPARTMENT OF HEALTH AND

IS NOT ASSOCIATED OR AFFILIATED WITH ANY HOSPITAL AND WHICH IS

REGULARLY ENGAGED IN THE PROVISION OF EMERGENCY MEDICAL

SERVICES, INCLUDING BASIC LIFE SUPPORT OR ADVANCED LIFE SUPPORT

SERVICES AND ADVANCED LIFE SUPPORT SQUAD VEHICLES AS DEFINED IN

28 PA. CODE § 1021.2 (RELATING TO DEFINITIONS) . THE TERM SHALL

NOT INCLUDE ANY CORPORATION, ASSOCIATION OR ORGANIZATION THAT IS

PRIMARILY ENGAGED IN THE OPERATION OF INVALID COACHES WHICH ARE

INTENDED FOR THE ROUTINE TRANSPORT OF PERSONS WHO ARE

CONVALESCENT OR OTHERWISE NONAMBULATORY AND DO NOT ORDINARILY

REQUIRE EMERGENCY MEDICAL TREATMENT WHILE IN TRANSIT.

" 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.

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" Municipality. " A city, borough, incorporated town or

township located in this Commonwealth.

"SCHOOL DISTRICT." A SCHOOL DISTRICT OF THE 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 .

SUBCHAPTER B

TAX CREDITS

Sec.

7911-A. Program authorization.

7912-A. Claim.

7912.1-A. Real property tax credit.

7913-A. Limitations.

§ 7911-A. Program authorization.

(a) Establishment.--A municipality BY ORDINANCE or school

district BY RESOLUTION that levies an earned income tax may

establish by ordinance or resolution a tax credit against an

individual's liability imposed under Chapter 3 of the act of

December 31, 1965 (P.L.1257, No.511) , known as The Local Tax

Enabling Act, for active service as a volunteer.

(b) Amount.--A municipality or school district must

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GOVERNING BODY SHALL set forth in the ordinance or resolution

the amount of the tax credit. If the total earned income tax

liability is less than the amount established, the tax credit

shall equal the remaining tax liability.

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 or school district

GOVERNING BODY that establishes a tax credit under this chapter

shall notify the commissioner in the manner and pursuant to any

schedule prescribed by the commissioner.

§ 7912-A. Claim.

(a) Eligibility.--An individual who satisfies all of the

following criteria may claim a tax credit established under

section 7911-A (relating to program authorization):

(1) The individual is subject to an earned income tax OF

A MUNICIPALITY OR SCHOOL DISTRICT that has established a tax

credit under section 7911-A.

(2) The individual is certified under section 7923-A

(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.

§ 7912.1-A. Real property tax credit.

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(a) School district.--The governing body of a school

district may provide, by resolution, for a tax credit against

real property tax to be granted to an active volunteer. The tax

credit shall apply to tax levied on residential real property

owned and occupied by an active volunteer who is certified under

section 7923-A (relating to certification). The amount of the

tax credit shall be equivalent to no more than AUTHORIZED BY A

RESOLUTION SHALL NOT EXCEED 20% of the tax liability of the

active volunteer.

(b) County.--The governing body of a county may provide, by

resolution, for a tax credit against real property taxes to be

granted to active volunteer firefighters. The tax credit shall

apply to taxes levied on residential real property owned and

occupied by an active volunteer firefighter who is certified

under section 7923-A. The amount of the tax credit shall be

equivalent to no more than AUTHORIZED BY RESOLUTION SHALL NOT

EXCEED 20% of the tax liability of the active volunteer

firefighter.

§ 7913-A. Limitations.

A tax credit established under this subchapter may be used

against the active volunteer's earned income tax or property tax

liability for the current taxable year . AND EACH YEAR

THEREAFTER. THE TAX CREDIT ESTABLISHED UNDER THIS SUBCHAPTER

SHALL REMAIN IN EFFECT UNTIL THE GOVERNING BODY REPEALS THE TAX

CREDIT.

SUBCHAPTER C

VOLUNTEER SERVICE CREDIT

Sec.

7921-A. Volunteer service credit program.

7922-A. Service record.

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7923-A. Certification.

7924-A. Rejection and appeal.

§ 7921-A. Volunteer service credit program.

(a) Establishment.--Within 90 days of the effective date of

this section, the commissioner shall establish THROUGH

REGULATION 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 an emergency

medical services agency.

(b) Activities.--The volunteer service credit program shall

consider the following activities in determining credit toward a

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 an emergency medical

services agency.

including forms and applications, necessary to implement this

section.

§ 7922-A. Service record.

(a) Log.--The chief of a volunteer fire company or the

supervisor or chief of an emergency medical services agency or

their designees shall establish and maintain a service log that

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documents the activities of each volunteer that qualifies 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 emergency medical

services agency.

(b) Review.--Service logs established and maintained by

volunteer fire companies or 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 emergency medical services agency is located , THE

GOVERNING BODY OF THE MUNICIPALITY, SCHOOL DISTRICT AND COUNTY

THAT HAS ADOPTED A TAX CREDIT FOR VOLUNTEERS OF A VOLUNTEER FIRE

COMPANY OR EMERGENCY MEDICAL SERVICES AGENCY and the governing

body where the volunteer fire company or emergency medical

services agency provides services.

§ 7923-A. 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 emergency medical services

agency where the volunteer serves.

(b) Local sign-off.--The chief and another officer of the

volunteer fire company or the supervisor or chief and another

officer of the emergency medical services agency shall sign the

application attesting to the individual's status as an active

volunteer. The application shall then be forwarded to the

county, municipality or school district GOVERNING BODY , as

appropriate, for final review and processing.

§ 7924-A. Rejection and appeal.

(a) General rule.--A governing body that establishes a tax

credit under this chapter shall adopt, by ordinance or

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resolution, 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 or resolution, the

procedure by which a rejected claim can be appealed.

SUBCHAPTER D

MISCELLANEOUS PROVISIONS

Sec.

7931-A. Penalties for false reporting.

§ 7931-A. 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 to the

commissioner 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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