Regular Session 2023-2024 Senate Bill 0269 P.N. 1575

PRIOR PRINTER'S NO. 233

PRINTER'S NO. 1575

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

269

Session of

2023

INTRODUCED BY GEBHARD, BROOKS, COLLETT, DILLON, STEFANO,

LANGERHOLC, COSTA, J. WARD, HUTCHINSON AND ROBINSON,

JANUARY 31, 2023

SENATOR HUTCHINSON, FINANCE, AS AMENDED, MAY 1, 2024

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," IN TAX CREDIT AND TAX BENEFIT ADMINISTRATION,

FURTHER PROVIDING FOR DEFINITIONS; providing for volunteer

certified emergency medical technician tax credit; and

imposing duties on the Department of Revenue.

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:

SECTION 1. THE DEFINITION OF "TAX CREDIT" IN SECTION 1701-

A.1 OF THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX

REFORM CODE OF 1971, IS AMENDED BY ADDING A PARAGRAPH TO READ:

SECTION 1701-A.1. DEFINITIONS.

THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE

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SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE

CONTEXT CLEARLY INDICATES OTHERWISE:

* * *

"TAX CREDIT." A TAX CREDIT AUTHORIZED UNDER ANY OF THE

FOLLOWING:

* * *

(14.2) ARTICLE XVIII-I.

* * *

SECTION 2. THE ACT IS AMENDED BY ADDING AN ARTICLE TO READ:

ARTICLE XVIII-I

VOLUNTEER CERTIFIED EMERGENCY

MEDICAL TECHNICIAN TAX CREDIT

Section 1801-I. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"ACTIVE VOLUNTEER CERTIFIED EMERGENCY MEDICAL TECHNICIAN." A

VOLUNTEER FOR A NONPROFIT EMERGENCY MEDICAL SERVICES AGENCY WHO

IS CERTIFIED UNDER 35 PA.C.S. § 79A23 (RELATING TO

CERTIFICATION).

"Department." The Department of Revenue of the Commonwealth.

"NONPROFIT EMERGENCY MEDICAL SERVICES AGENCY." AN EMERGENCY

MEDICAL SERVICES AGENCY AS DEFINED IN 35 PA.C.S. § 8103

(RELATING TO DEFINITIONS) AND CHARTERED AS A NONPROFIT

CORPORATION.

"Qualified tax liability." The liability for taxes imposed

under Article III for the taxable year beginning after December

31, 2024, and each taxable year thereafter. THE TERM DOES NOT

INCLUDE AMOUNTS WITHHELD OR REQUIRED TO BE WITHHELD FROM

EMPLOYEES UNDER ARTICLE III.

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"Tax credit." The tax credit available to an active

volunteer certified emergency medical technician under this

article.

"Taxpayer." An individual subject to payment of taxes under

Article III.

"VOLUNTEER." A MEMBER OF A VOLUNTEER FIRE COMPANY OR A

NONPROFIT EMERGENCY MEDICAL SERVICES AGENCY.

Section 1802-I. Application and procedure.

(a) Application to department.--A taxpayer may claim a tax

credit against the qualified tax liability of the taxpayer by

submitting an application for the tax credit in a manner

required by the department. The application shall contain the

following information:

(1) The name and tax identification number of the

taxpayer.

(2) Documentation that the taxpayer meets the

eligibility criteria specified in section 1803-I.

(3) Any other information deemed appropriate by the

department.

(b) Procedure.--The application shall be attached to the

applicant's annual tax return required to be filed under Article

III.

Section 1803-I. Taxpayer eligibility.

(a) Criteria.--A taxpayer who is an active volunteer

certified emergency medical technician shall be eligible for a

tax credit if the taxpayer meets the following criteria:

(1) Is a resident of this Commonwealth.

(2) Has at least two full years of service as a

certified emergency medical technician by December 31 of the

taxable year and has responded to at least 20% of the

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company's emergency calls during that two-year period.

(3) Is an active volunteer certified emergency medical

technician on the date the taxpayer files the tax return.

(b) Maximum credit.--A taxpayer who qualifies under

subsection (a) may claim a tax credit of $500.

Section 1804-I. Carryover and carryback prohibited.

A taxpayer may not carry over, carry back, obtain a refund

of, sell or assign an unused tax credit.

Section 1805-I. Self certification.

The making or filing by a taxpayer of any return,

declaration, statement or other document required to be made or

filed under this article shall constitute a certification by the

taxpayer that the statements, including the taxpayer's residency

status and years of service as an active volunteer certified

emergency medical technician, contained in the return,

declaration, statement or other document are true and that any

copy filed is a true copy.

Section 1806-I. Guidelines.

(a) General rule.--The department shall adopt guidelines,

including forms, necessary to administer this article.

(b) Joint income.--A tax credit granted under this article

may be applied to the tax liability of the spouse of an eligible

taxpayer if both the eligible taxpayer and the spouse report

income on a joint income tax return.

Section 1807-I. Report to General Assembly.

No later than December 31, 2025, and each December 31

thereafter, the department shall submit a report on the tax

credits granted under this article. The report shall include the

number of active volunteer certified emergency medical

technicians who utilized the tax credit as of the date of the

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report and the amount of credits approved. The report may

include recommendations for changes in the calculation or

administration of the tax credit. The report shall be submitted

to the chairperson and minority chairperson of the

Appropriations Committee of the Senate, the chairperson and

minority chairperson of the Appropriations Committee of the

House of Representatives, the chairperson and minority

chairperson of the Veterans Affairs and Emergency Preparedness

Committee of the Senate and the chairperson and minority

chairperson of the Veterans Affairs and Emergency Preparedness

Committee of the House of Representatives. The report may

include other information that the department deems appropriate.

Section 1808-I. Penalty.

A taxpayer who claims a credit under this article but fails

to meet the standards under this article shall repay the full

amount of the tax credit to the Commonwealth, plus interest as

prescribed under section 351.

Section 2. This act shall take effect immediately.

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