1Providing for employment rights of members of volunteer
2emergency service organizations and for tax credits for
3employers of employee-volunteers; and repealing provisions
4regarding employment sanctions for volunteer firefighters.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

7CHAPTER 1

8GENERAL PROVISIONS

9Section 101. Short title.

10This act shall be known and may be cited as the Emergency
11Response Volunteer Employment Protection Act.

12Section 102. Legislative findings and declaration.

13(a) Findings enumerated.--The General Assembly finds as
14follows:

15(1) Over 85% of all emergency service personnel in this
16Commonwealth are volunteers.

1(2) Volunteer emergency service personnel have saved
2many lives and millions of tax dollars for the citizens of
3this Commonwealth.

4(3) During the past decade, the ranks of volunteer
5emergency service personnel have decreased by more than 10%.

6(4) This decrease in manpower within this Commonwealth's
7volunteer emergency services, coupled with increasing
8conflicts with the volunteer's professional duties, has
9resulted in:

10(i) Manpower response shortages to emergency calls.

11(ii) A decrease in the number of volunteers
12permitted and able to participate in necessary, and
13sometimes required, emergency service training.

14(iii) A greater risk to those who are permitted to
15respond to an emergency call.

16(b) Declaration.--The General Assembly declares as follows:

17(1) It is vital to provide new ways to attract and
18retain volunteer emergency service personnel without placing
19an undue burden on taxpayers or businesses throughout this
20Commonwealth.

21(2) It is in the public interest for the General
22Assembly to:

23(i) Encourage private employers to permit an
24employee who is a member of a volunteer emergency service
25organization to leave work in response to an emergency
26call or respond to an emergency call prior to the start
27of work in the employee's capacity as a member of a
28volunteer emergency service organization, with the option
29of pay, and no loss of time or efficiency rating, by
30providing a tax credit to the employer for the period

1during which the employee-volunteer is absent from work
2because of the employee-volunteer's response to an
3emergency call, provided the employee is in compliance
4with a prearranged, preapproved release policy of the
5employer.

6(ii) Encourage private employers to permit an
7employee who is a member of a volunteer emergency service
8organization to take a paid leave of absence at the
9request of the chief executive officer of the volunteer
10emergency service organization to which the employee-
11volunteer belongs in order to participate in emergency
12service training by providing a tax credit to the
13employer for a period of no more than five days per year
14during which the employee-volunteer is participating in
15emergency service training, provided the employee is in
16compliance with a prearranged, preapproved release policy
17of the employer.

18(iii) Require that the Commonwealth and its
19political subdivisions permit an employee who is a member
20of a volunteer emergency service organization to respond
21to an emergency call prior to the start of work in the
22employee's capacity as a member of a volunteer emergency
23service organization, with the option of pay, and no loss
24of time or efficiency rating, provided the employee is in
25compliance with a prearranged, preapproved release policy
26of the Commonwealth or political subdivision.

27(iv) Authorize the Commonwealth and its political
28subdivisions to permit an employee who is a member of a
29volunteer emergency service organization to leave work in
30response to an emergency call, with or without pay, and

1no loss of time or efficiency rating, and to take an
2optional paid leave of absence at the request of the
3chief executive officer of the volunteer emergency
4service organization to which that employee-volunteer
5belongs in order to participate in emergency service
6training for a period of up to five days per year,
7provided the employee is in compliance with a
8prearranged, preapproved release policy of the
9Commonwealth or political subdivision.

10Section 103. Definitions.

11The following words and phrases when used in this act shall
12have the meanings given to them in this section unless the
13context clearly indicates otherwise:

14"Commonwealth." A department, agency, board, commission or 
15instrumentality of State government.

16"Discriminate." To take any action against an employee which 
17adversely affects the employee's regular pay to any extent not 
18provided for in this act, the employee's job status or 
19opportunity for promotion or the employee's right to any benefit 
20granted by the employer to other similarly situated employees.

21"Employee-volunteer." A member of a volunteer emergency 
22service organization who is in the employ of the Commonwealth, a 
23political subdivision or a private employer.

24"Employer." An individual, partnership, association, 
25corporation, business trust or any person or group of persons 
26acting directly or indirectly in the interest of an employer in 
27relation to any employee.

28"Line of duty." All that is required or normally associated 
29with responding to and returning from an emergency call.

30"Political subdivision." A county, city, borough,
 

1incorporated town, township, home rule municipality, school 
2district or municipal authority.

3"Volunteer ambulance service." A nonprofit chartered 
4corporation, association or organization located in this 
5Commonwealth which is regularly engaged in the service of 
6providing emergency medical care and transportation of patients.

7"Volunteer emergency service organization." An organization 
8which is a volunteer fire company, volunteer ambulance service, 
9volunteer rescue squad or volunteer hazardous material response 
10team.

11"Volunteer fire company." A nonprofit chartered corporation, 
12association or organization located in this Commonwealth which 
13provides fire protection services, including fire police 
14services, and other volunteer emergency service within this 
15Commonwealth. Volunteer emergency service provided by a 
16volunteer fire company may include volunteer ambulance and 
17volunteer rescue service.

18"Volunteer hazardous material response team." A nonprofit 
19chartered corporation, association or organization located in 
20this Commonwealth whose members are specially trained to respond 
21to accidents or situations where hazardous or toxic materials 
22are released into the environment.

23"Volunteer rescue service." A nonprofit chartered 
24corporation, association or organization located in this 
25Commonwealth which provides rescue service in this Commonwealth.

26Section 104. Employment discrimination prohibited.

27(a) General rule.--It is unlawful for the Commonwealth, a
28political subdivision or a private employer to discriminate
29against, refuse to hire or employ an individual because the
30individual is a member of a volunteer emergency service

1organization.

2(b) Discrimination for time lost.--

3(1) It is unlawful for the Commonwealth, a political
4subdivision or a private employer to discipline or to
5discharge from employment an employee who is a member of a
6volunteer emergency service organization or to otherwise
7discriminate against an employee-volunteer with respect to
8base salary, hire, tenure, terms, conditions or privileges of
9employment for the reason that the employee-volunteer
10responded to an emergency call prior to the time the employee
11was due to report to work, resulting in loss of time from
12employment, if the employee satisfies the requirements of
13paragraph (2).

14(2) An employee-volunteer who loses time as prohibited
15in this section shall:

16(i) Immediately upon arriving at work inform his or
17her employer or immediate supervisor that the employee
18has been called to respond to an emergency. The employee-
19volunteer is required to report to work immediately after
20the time the chief executive officer of the volunteer
21emergency service organization to which that employee-
22volunteer belongs documents the emergency service as
23being completed.

24(ii) Provide his or her employer or immediate
25supervisor with a signed statement from the chief
26executive officer of the volunteer emergency service
27organization to which that employee-volunteer belongs.
28The statement must include the reason for the employee-
29volunteer's absence and the time during which the
30employee-volunteer was acting in the line of duty. The

1statement must be submitted to the employer within ten
2days from the date of absence.

3(3) If an employee-volunteer is employed by a private
4employer, any time lost from employment may be charged
5against the employee's regular salary or wages or the private
6employer may apply for the tax credits provided in section
7301(a).

8(4) If an employee-volunteer is employed by the
9Commonwealth or a political subdivision, payment of salary or
10wages for time lost from employment shall be based on a
11policy adopted by the Commonwealth or the political
12subdivision.

13(c) Discrimination because of injury.--It is unlawful for 
14the Commonwealth, a political subdivision or a private employer 
15to discipline or to discharge from employment or to otherwise 
16discriminate against an employee-volunteer with respect to 
17compensation, hire, tenure, terms, conditions or privilege of 
18employment because the employee-volunteer has been injured in 
19the line of duty as a member of a volunteer emergency service 
20organization and has subsequently returned to work, regardless 
21of whether the employee-volunteer received any workers' 
22compensation benefits under the act of June 2, 1915 (P.L.736, 
23No.338), known as the Workers' Compensation Act.

24(d) Legal action.--An employer who willfully and knowingly
25violates the provisions of this act shall:

26(1) Revoke any disciplinary action and any penalty
27imposed against an employee-volunteer or reinstate the
28employee-volunteer to his or her former position.

29(2) Pay to the employee-volunteer all lost wages and
30benefits for the period between termination and reinstatement

1and any reasonable attorney fees which are incurred in an
2action to recover lost wages and benefits.

3(e) Period of limitations.--An action to enforce the
4provisions of this act shall be commenced within a period of two
5years from the date of violation and the action shall be
6commenced in the court of common pleas of the county in which
7the employer is located.

8CHAPTER 3

9PRIVATE SECTOR INCENTIVES

10Section 301. Emergency response tax credit.

11(a) Authorization of credit.--Every employer engaged in a 
12for-profit business enterprise in this Commonwealth who permits 
13an employee-volunteer to leave work in response to an emergency 
14call or to respond to an emergency call prior to the start of 
15work in the employee-volunteer's capacity as a member of a 
16volunteer emergency service organization, without loss of pay, 
17time or efficiency rating, shall be eligible to receive a tax 
18credit against any tax due from that employer under Article II, 
19III, IV, VI, VII, VIII, IX, XI, XII or XV of the act of March 4, 
201971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and 
21against any payment of estimated tax or payment of tentative tax 
22due from the employer on account of the taxes.

23(b) Calculation of credit.--The amount of the tax credit
24available to an employer under subsection (a) shall be equal to
25100% of the employee-volunteer's earnings for the period during
26which the employee-volunteer is absent from work on account of
27responding to an emergency call. The credit must be applied
28against taxes due in the current tax year. The credit may not be
29carried back to prior tax years, nor may it be carried forward
30to future tax years.

1Section 302. Training leave of absence tax credit.

2(a) Authorization of credit.--An employer engaged in a for-
3profit business enterprise in this Commonwealth who permits an 
4employee-volunteer to take a paid leave of absence, at the 
5request of the chief executive officer of the volunteer 
6emergency service organization to which the employee-volunteer 
7belongs in order to participate as a student or instructor in 
8training appropriate to the volunteer emergency services 
9organization, shall be eligible to receive a tax credit against 
10any tax due from that employer under Article II, III, IV, VI, 
11VII, VIII, IX, XI, XII or XV of the act of March 4, 1971 (P.L.6, 
12No.2), known as the Tax Reform Code of 1971, and against any 
13payment of estimated tax or payment of tentative tax due from 
14the employer on account of the taxes.

15(b) Calculation of credit.--The amount of tax credit
16available to an employer under subsection (a) shall be equal to
17100% of the employee-volunteer's earnings for a period of no
18more than five days per year during which the employee-volunteer
19was granted and actually utilized the paid leave in order to
20participate in training. The credit must be applied against
21taxes due in the current tax year. The credit may not be carried
22back to prior tax years, nor may it be carried forward to future
23tax years.

24Section 303. Powers and duties.

25In addition to those powers created by any other act of the
26General Assembly, the Secretary of Revenue shall have the
27following powers and duties:

28(1) To publish any rules and regulations which may be
29required to implement this act.

30(2) To publish, as a notice in the Pennsylvania
 

1Bulletin, no later than 60 days following the effective date 
2of this act, forms which employers may use to apply for the 
3tax credit authorized by this act. The provisions of section 
4408(b) of the act of March 4, 1971 (P.L.6, No.2), known as 
5the Tax Reform Code of 1971, relating to confidentiality of 
6information required under paragraph (3), shall not apply 
7when the information is divulged for the purposes of this 
8paragraph.

9(3) To furnish to the members of the General Assembly
10within five months after the close of any calendar year
11during which tax credits granted under this act were used an
12annual report providing, as to each employer which used tax
13credits during the preceding calendar year under this act,
14the employee's name, address, standard industrial
15classification code and the amount of tax credits granted.

16CHAPTER 5

17PUBLIC SECTOR INITIATIVES

18Section 501. Emergency response leave of absence.

19(a) Optional paid leave.--An officer or employee of the
20Commonwealth or a political subdivision who is a member of a
21volunteer emergency service organization may be entitled to
22leave work in response to an emergency call without loss of pay,
23time or efficiency, subject to the terms and conditions of a
24policy adopted by the Commonwealth or political subdivision.

25(b) Official notice required.--In order to qualify for the
26paid leave as provided for in subsection (a), the employee-
27volunteer must:

28(1) Inform his or her employer or immediate supervisor
29that the employee has been called to respond to an emergency
30and request that a leave of absence be granted to respond to

1the emergency.

2(2) Report to work immediately after the time the chief
3executive officer of the volunteer emergency service
4organization to which that employee-volunteer belongs
5documents the emergency service as being completed.

6(3) Provide the employer or immediate supervisor with a
7signed statement from the chief executive officer of the
8volunteer emergency service organization to which the
9employee-volunteer belongs. The statement must include the
10reason for the employee-volunteer's absence and the time
11during which the employee-volunteer was acting in the line of
12duty. The statement must be submitted within ten days from
13the date of the absence.

14Section 502. Training leave of absence.

15(a) Mandatory unpaid leave.--The Commonwealth and a
16political subdivision shall grant five days of unpaid leave per
17year to an employee-volunteer for a period during which the
18employee-volunteer is participating, as a student or instructor,
19in training at the request of the chief executive officer of the
20volunteer emergency service organization to which the employee-
21volunteer belongs.

22(b) Discretionary paid leave.--In addition to the days of
23unpaid leave set forth in subsection (a), the Commonwealth and a
24political subdivision may grant up to five days of paid leave
25per year to an employee-volunteer for a period during which the
26employee-volunteer is participating, as a student or instructor,
27in training at the request of the chief executive officer of the
28volunteer emergency service organization to which the employee-
29volunteer belongs.

30(c) Official notice required.--In order to qualify for a

1leave of absence under subsection (a) or (b), the employee-
2volunteer must provide the employer or immediate supervisor with
3a signed statement from the chief executive officer of the
4volunteer emergency service organization to which the employee-
5volunteer belongs. The statement must include the reason for the
6requested leave and must be submitted at least 14 days prior to
7the requested date of leave.

8CHAPTER 20

9MISCELLANEOUS PROVISIONS

10Section 2001. Repeal.

11(a) Declaration.--The General Assembly declares that the
12repeal under subsection (b) is necessary to effectuate this act.

13(b) Repeal.--The provisions of 35 Pa.C.S. Ch. 74 Subch. C
14are repealed.

15Section 2002. Effective date.

16This act shall take effect in 60 days.