<-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.

<-5Amending Title 35 (Health and Safety) of the Pennsylvania
6Consolidated Statutes, further providing for employment
7sanctions; and providing for a volunteer emergency responders
8employer tax credit.

9The General Assembly of the Commonwealth of Pennsylvania
10hereby enacts as follows:

<-11CHAPTER 1

12GENERAL PROVISIONS

13Section 101. Short title.

14This act shall be known and may be cited as the Emergency
15Response Volunteer Employment Protection Act.

16Section 102. Legislative findings and declaration.

17(a) Findings enumerated.--The General Assembly finds as

1follows:

2(1) Over 85% of all emergency service personnel in this
3Commonwealth are volunteers.

4(2) Volunteer emergency service personnel have saved
5many lives and millions of tax dollars for the citizens of
6this Commonwealth.

7(3) During the past decade, the ranks of volunteer
8emergency service personnel have decreased by more than 10%.

9(4) This decrease in manpower within this Commonwealth's
10volunteer emergency services, coupled with increasing
11conflicts with the volunteer's professional duties, has
12resulted in:

13(i) Manpower response shortages to emergency calls.

14(ii) A decrease in the number of volunteers
15permitted and able to participate in necessary, and
16sometimes required, emergency service training.

17(iii) A greater risk to those who are permitted to
18respond to an emergency call.

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

20(1) It is vital to provide new ways to attract and
21retain volunteer emergency service personnel without placing
22an undue burden on taxpayers or businesses throughout this
23Commonwealth.

24(2) It is in the public interest for the General
25Assembly to:

26(i) Encourage private employers to permit an
27employee who is a member of a volunteer emergency service
28organization to leave work in response to an emergency
29call or respond to an emergency call prior to the start
30of work in the employee's capacity as a member of a

1volunteer emergency service organization, with the option
2of pay, and no loss of time or efficiency rating, by
3providing a tax credit to the employer for the period
4during which the employee-volunteer is absent from work
5because of the employee-volunteer's response to an
6emergency call, provided the employee is in compliance
7with a prearranged, preapproved release policy of the
8employer.

9(ii) Encourage private employers to permit an
10employee who is a member of a volunteer emergency service
11organization to take a paid leave of absence at the
12request of the chief executive officer of the volunteer
13emergency service organization to which the employee-
14volunteer belongs in order to participate in emergency
15service training by providing a tax credit to the
16employer for a period of no more than five days per year
17during which the employee-volunteer is participating in
18emergency service training, provided the employee is in
19compliance with a prearranged, preapproved release policy
20of the employer.

21(iii) Require that the Commonwealth and its
22political subdivisions permit an employee who is a member
23of a volunteer emergency service organization to respond
24to an emergency call prior to the start of work in the
25employee's capacity as a member of a volunteer emergency
26service organization, with the option of pay, and no loss
27of time or efficiency rating, provided the employee is in
28compliance with a prearranged, preapproved release policy
29of the Commonwealth or political subdivision.

30(iv) Authorize the Commonwealth and its political

1subdivisions to permit an employee who is a member of a
2volunteer emergency service organization to leave work in
3response to an emergency call, with or without pay, and
4no loss of time or efficiency rating, and to take an
5optional paid leave of absence at the request of the
6chief executive officer of the volunteer emergency
7service organization to which that employee-volunteer
8belongs in order to participate in emergency service
9training for a period of up to five days per year,
10provided the employee is in compliance with a
11prearranged, preapproved release policy of the
12Commonwealth or political subdivision.

13Section 103. Definitions.

14The following words and phrases when used in this act shall
15have the meanings given to them in this section unless the
16context clearly indicates otherwise:

17"Commonwealth." A department, agency, board, commission or 
18instrumentality of State government.

19"Discriminate." To take any action against an employee which 
20adversely affects the employee's regular pay to any extent not 
21provided for in this act, the employee's job status or 
22opportunity for promotion or the employee's right to any benefit 
23granted by the employer to other similarly situated employees.

24"Employee-volunteer." A member of a volunteer emergency 
25service organization who is in the employ of the Commonwealth, a 
26political subdivision or a private employer.

27"Employer." An individual, partnership, association, 
28corporation, business trust or any person or group of persons 
29acting directly or indirectly in the interest of an employer in 
30relation to any employee.

1"Line of duty." All that is required or normally associated 
2with responding to and returning from an emergency call.

3"Political subdivision." A county, city, borough, 
4incorporated town, township, home rule municipality, school 
5district or municipal authority.

6"Volunteer ambulance service." A nonprofit chartered 
7corporation, association or organization located in this 
8Commonwealth which is regularly engaged in the service of 
9providing emergency medical care and transportation of patients.

10"Volunteer emergency service organization." An organization 
11which is a volunteer fire company, volunteer ambulance service, 
12volunteer rescue squad or volunteer hazardous material response 
13team.

14"Volunteer fire company." A nonprofit chartered corporation, 
15association or organization located in this Commonwealth which 
16provides fire protection services, including fire police 
17services, and other volunteer emergency service within this 
18Commonwealth. Volunteer emergency service provided by a 
19volunteer fire company may include volunteer ambulance and 
20volunteer rescue service.

21"Volunteer hazardous material response team." A nonprofit 
22chartered corporation, association or organization located in 
23this Commonwealth whose members are specially trained to respond 
24to accidents or situations where hazardous or toxic materials 
25are released into the environment.

26"Volunteer rescue service." A nonprofit chartered 
27corporation, association or organization located in this 
28Commonwealth which provides rescue service in this Commonwealth.

29Section 104. Employment discrimination prohibited.

30(a) General rule.--It is unlawful for the Commonwealth, a

1political subdivision or a private employer to discriminate
2against, refuse to hire or employ an individual because the
3individual is a member of a volunteer emergency service
4organization.

5(b) Discrimination for time lost.--

6(1) It is unlawful for the Commonwealth, a political
7subdivision or a private employer to discipline or to
8discharge from employment an employee who is a member of a
9volunteer emergency service organization or to otherwise
10discriminate against an employee-volunteer with respect to
11base salary, hire, tenure, terms, conditions or privileges of
12employment for the reason that the employee-volunteer
13responded to an emergency call prior to the time the employee
14was due to report to work, resulting in loss of time from
15employment, if the employee satisfies the requirements of
16paragraph (2).

17(2) An employee-volunteer who loses time as prohibited
18in this section shall:

19(i) Immediately upon arriving at work inform his or
20her employer or immediate supervisor that the employee
21has been called to respond to an emergency. The employee-
22volunteer is required to report to work immediately after
23the time the chief executive officer of the volunteer
24emergency service organization to which that employee-
25volunteer belongs documents the emergency service as
26being completed.

27(ii) Provide his or her employer or immediate
28supervisor with a signed statement from the chief
29executive officer of the volunteer emergency service
30organization to which that employee-volunteer belongs.

1The statement must include the reason for the employee-
2volunteer's absence and the time during which the
3employee-volunteer was acting in the line of duty. The
4statement must be submitted to the employer within ten
5days from the date of absence.

6(3) If an employee-volunteer is employed by a private
7employer, any time lost from employment may be charged
8against the employee's regular salary or wages or the private
9employer may apply for the tax credits provided in section
10301(a).

11(4) If an employee-volunteer is employed by the
12Commonwealth or a political subdivision, payment of salary or
13wages for time lost from employment shall be based on a
14policy adopted by the Commonwealth or the political
15subdivision.

16(c) Discrimination because of injury.--It is unlawful for 
17the Commonwealth, a political subdivision or a private employer 
18to discipline or to discharge from employment or to otherwise 
19discriminate against an employee-volunteer with respect to 
20compensation, hire, tenure, terms, conditions or privilege of 
21employment because the employee-volunteer has been injured in 
22the line of duty as a member of a volunteer emergency service 
23organization and has subsequently returned to work, regardless 
24of whether the employee-volunteer received any workers' 
25compensation benefits under the act of June 2, 1915 (P.L.736, 
26No.338), known as the Workers' Compensation Act.

27(d) Legal action.--An employer who willfully and knowingly
28violates the provisions of this act shall:

29(1) Revoke any disciplinary action and any penalty
30imposed against an employee-volunteer or reinstate the

1employee-volunteer to his or her former position.

2(2) Pay to the employee-volunteer all lost wages and
3benefits for the period between termination and reinstatement
4and any reasonable attorney fees which are incurred in an
5action to recover lost wages and benefits.

6(e) Period of limitations.--An action to enforce the
7provisions of this act shall be commenced within a period of two
8years from the date of violation and the action shall be
9commenced in the court of common pleas of the county in which
10the employer is located.

11CHAPTER 3

12PRIVATE SECTOR INCENTIVES

13Section 301. Emergency response tax credit.

14(a) Authorization of credit.--Every employer engaged in a 
15for-profit business enterprise in this Commonwealth who permits 
16an employee-volunteer to leave work in response to an emergency 
17call or to respond to an emergency call prior to the start of 
18work in the employee-volunteer's capacity as a member of a 
19volunteer emergency service organization, without loss of pay, 
20time or efficiency rating, shall be eligible to receive a tax 
21credit against any tax due from that employer under Article II, 
22III, IV, VI, VII, VIII, IX, XI, XII or XV of the act of March 4, 
231971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and 
24against any payment of estimated tax or payment of tentative tax 
25due from the employer on account of the taxes.

26(b) Calculation of credit.--The amount of the tax credit
27available to an employer under subsection (a) shall be equal to
28100% of the employee-volunteer's earnings for the period during
29which the employee-volunteer is absent from work on account of
30responding to an emergency call. The credit must be applied

1against taxes due in the current tax year. The credit may not be
2carried back to prior tax years, nor may it be carried forward
3to future tax years.

4Section 302. Training leave of absence tax credit.

5(a) Authorization of credit.--An employer engaged in a for-
6profit business enterprise in this Commonwealth who permits an 
7employee-volunteer to take a paid leave of absence, at the 
8request of the chief executive officer of the volunteer 
9emergency service organization to which the employee-volunteer 
10belongs in order to participate as a student or instructor in 
11training appropriate to the volunteer emergency services 
12organization, shall be eligible to receive a tax credit against 
13any tax due from that employer under Article II, III, IV, VI, 
14VII, VIII, IX, XI, XII or XV of the act of March 4, 1971 (P.L.6, 
15No.2), known as the Tax Reform Code of 1971, and against any 
16payment of estimated tax or payment of tentative tax due from 
17the employer on account of the taxes.

18(b) Calculation of credit.--The amount of tax credit
19available to an employer under subsection (a) shall be equal to
20100% of the employee-volunteer's earnings for a period of no
21more than five days per year during which the employee-volunteer
22was granted and actually utilized the paid leave in order to
23participate in training. The credit must be applied against
24taxes due in the current tax year. The credit may not be carried
25back to prior tax years, nor may it be carried forward to future
26tax years.

27Section 303. Powers and duties.

28In addition to those powers created by any other act of the
29General Assembly, the Secretary of Revenue shall have the
30following powers and duties:

1(1) To publish any rules and regulations which may be
2required to implement this act.

3(2) To publish, as a notice in the Pennsylvania 
4Bulletin, no later than 60 days following the effective date 
5of this act, forms which employers may use to apply for the 
6tax credit authorized by this act. The provisions of section 
7408(b) of the act of March 4, 1971 (P.L.6, No.2), known as 
8the Tax Reform Code of 1971, relating to confidentiality of 
9information required under paragraph (3), shall not apply 
10when the information is divulged for the purposes of this 
11paragraph.

12(3) To furnish to the members of the General Assembly
13within five months after the close of any calendar year
14during which tax credits granted under this act were used an
15annual report providing, as to each employer which used tax
16credits during the preceding calendar year under this act,
17the employee's name, address, standard industrial
18classification code and the amount of tax credits granted.

19CHAPTER 5

20PUBLIC SECTOR INITIATIVES

21Section 501. Emergency response leave of absence.

22(a) Optional paid leave.--An officer or employee of the
23Commonwealth or a political subdivision who is a member of a
24volunteer emergency service organization may be entitled to
25leave work in response to an emergency call without loss of pay,
26time or efficiency, subject to the terms and conditions of a
27policy adopted by the Commonwealth or political subdivision.

28(b) Official notice required.--In order to qualify for the
29paid leave as provided for in subsection (a), the employee-
30volunteer must:

1(1) Inform his or her employer or immediate supervisor
2that the employee has been called to respond to an emergency
3and request that a leave of absence be granted to respond to
4the emergency.

5(2) Report to work immediately after the time the chief
6executive officer of the volunteer emergency service
7organization to which that employee-volunteer belongs
8documents the emergency service as being completed.

9(3) Provide the employer or immediate supervisor with a
10signed statement from the chief executive officer of the
11volunteer emergency service organization to which the
12employee-volunteer belongs. The statement must include the
13reason for the employee-volunteer's absence and the time
14during which the employee-volunteer was acting in the line of
15duty. The statement must be submitted within ten days from
16the date of the absence.

17Section 502. Training leave of absence.

18(a) Mandatory unpaid leave.--The Commonwealth and a
19political subdivision shall grant five days of unpaid leave per
20year to an employee-volunteer for a period during which the
21employee-volunteer is participating, as a student or instructor,
22in training at the request of the chief executive officer of the
23volunteer emergency service organization to which the employee-
24volunteer belongs.

25(b) Discretionary paid leave.--In addition to the days of
26unpaid leave set forth in subsection (a), the Commonwealth and a
27political subdivision may grant up to five days of paid leave
28per year to an employee-volunteer for a period during which the
29employee-volunteer is participating, as a student or instructor,
30in training at the request of the chief executive officer of the

1volunteer emergency service organization to which the employee-
2volunteer belongs.

3(c) Official notice required.--In order to qualify for a
4leave of absence under subsection (a) or (b), the employee-
5volunteer must provide the employer or immediate supervisor with
6a signed statement from the chief executive officer of the
7volunteer emergency service organization to which the employee-
8volunteer belongs. The statement must include the reason for the
9requested leave and must be submitted at least 14 days prior to
10the requested date of leave.

11CHAPTER 20

12MISCELLANEOUS PROVISIONS

13Section 2001. Repeal.

14(a) Declaration.--The General Assembly declares that the
15repeal under subsection (b) is necessary to effectuate this act.

16(b) Repeal.--The provisions of 35 Pa.C.S. Ch. 74 Subch. C
17are repealed.

18Section 2002. Effective date.

19This act shall take effect in 60 days.

<-20Section 1. Subchapter C of Chapter 74 of Title 35 of the
21Pennsylvania Consolidated Statutes is repealed:

22[SUBCHAPTER C

23EMPLOYMENT SANCTIONS

24Sec.

257421. Scope of subchapter.

267422. Definitions.

277423. Prohibition on termination and discipline.

287424. Prohibition on discrimination.

297425. Lost time.

307426. Statements.

17427. Violations.

2§ 7421. Scope of subchapter.

3This subchapter relates to employment sanctions.

4§ 7422. Definitions.

5The following words and phrases when used in this subchapter
6shall have the meanings given to them in this section unless the
7context clearly indicates otherwise:

8"Discipline." The taking of an action against an employee
9which adversely affects his regular pay to an extent greater
10than permitted by section 7425 (relating to lost time), his job
11status, his opportunity for promotion or his right to any
12benefit granted by the employer to other similarly situated
13employees.

14"Discriminate." To discharge or to discipline in a manner
15inconsistent with the employer's treatment of other similarly
16situated employees who are injured in the course of their
17employment or related activities.

18"Employer." An individual, partnership, association,
19corporation, business trust or a person or group of persons
20acting directly or indirectly in the interest of an employer in
21relation to any employee.

22"Line of duty." Going to, coming from or during fire
23prevention and safety activities which includes fire prevention,
24first aid, rescue and salvage, ambulance service, fire police
25work, assistance at accidents, control of crowds both on the
26fire grounds and at occasions of public or general assembly,
27animal rescue, abatement of conditions due to storm, flood or
28general peril, abatement or removal of hazards to safety and
29other activities as are commonly undertaken by fire companies,
30ambulance services or rescue squads or their affiliated

1organizations.

2§ 7423. Prohibition on termination and discipline.

3No employer shall terminate or discipline an employee who is
4a volunteer fireman, a volunteer member of the fire police or a
5volunteer member of an ambulance service or rescue squad and, in
6the line of duty, has responded to a call prior to the time he
7was due to report for work resulting in a loss of time from his
8employment.

9§ 7424. Prohibition on discrimination.

10No employer shall discriminate against an employee because 
11the employee has been injured in the line of duty as a volunteer 
12fireman, a volunteer member of the fire police or a volunteer 
13member of an ambulance service or rescue squad, nor shall an 
14employer discriminate against an employee injured in the line of 
15duty as a volunteer fireman, a volunteer member of the fire 
16police or a volunteer member of an ambulance service or rescue 
17squad who subsequently returns to work after receiving workers' 
18compensation benefits under the act of June 2, 1915 (P.L.736, 
19No.338), known as the Workers' Compensation Act.

20§ 7425. Lost time.

21Time lost from employment as provided in section 7423
22(relating to prohibition on termination and discipline) may be
23charged to the regular pay of the employee.

24§ 7426. Statements.

25An employee losing time as provided in section 7423 (relating
26to prohibition on termination and discipline) shall supply his
27employer with a statement from the chief executive officer of
28his volunteer fire company, ambulance service or rescue squad or
29its affiliated organization stating that he responded to a call
30and the time of the call.

1§ 7427. Violations.

2(a) Employers.--An employer who willfully and knowingly
3violates this subchapter shall be required to revoke a
4disciplinary action and any penalty attached thereto or to
5reinstate such employee to his former position and shall be
6required to pay the employee all lost wages and benefits for the
7period between termination and reinstatement and reasonable
8attorney fees incurred in an action to recover lost wages and
9benefits.

10(b) Statute of limitations.--An action to enforce this
11subchapter shall be commenced within two years of the date of
12violation, and the action shall be commenced in the court of
13common pleas of the county in which the employer is located.]

14Section 2. Title 35 is amended by adding a chapter to read:

15CHAPTER 74A

16VOLUNTEER EMERGENCY RESPONDERS EMPLOYER TAX CREDIT

17Subchapter

18A. Preliminary Provisions

19B. Private Sector Incentives

20C. Public Sector Incentives

21SUBCHAPTER A

22PRELIMINARY PROVISIONS

23Sec.

2474A01. Scope of chapter.

2574A02. Legislative findings and declaration.

2674A03. Definitions.

2774A04. Employment discrimination prohibited.

28§ 74A01. Scope of chapter.

29This chapter relates to volunteer emergency responders
30employer tax credit.

1§ 74A02. Legislative findings and declaration.

2(a) Findings.--The General Assembly finds as follows:

3(1) Over 85% of all emergency service personnel in this
4Commonwealth are volunteers.

5(2) Volunteer emergency service personnel have saved
6many lives and millions of tax dollars for the citizens of
7this Commonwealth.

8(3) During the past decade, the ranks of volunteer
9emergency service personnel have decreased by more than 10%.

10(4) The decrease in manpower within this Commonwealth's
11volunteer emergency services, coupled with increasing
12conflicts with the volunteer's professional duties, has
13resulted in:

14(i) Manpower response shortages to emergency calls.

15(ii) A decrease in the number of volunteers
16permitted and able to participate in necessary, and
17sometimes required, emergency service training.

18(iii) A greater risk to those who are permitted to
19respond to an emergency call.

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

21(1) It is vital to provide new ways to attract and
22retain volunteer emergency service personnel without placing
23an undue burden on taxpayers or businesses throughout this
24Commonwealth.

25(2) It is in the public interest for the General
26Assembly to:

27(i) Encourage private employers to permit an
28employee-volunteer to leave work in response to an
29emergency call in the employee's capacity as a member of
30a volunteer emergency service organization, with the

1option of pay, and no loss of time or efficiency rating,
2by providing a tax credit to the employer for the period
3during which the employee-volunteer is absent from work
4because of the employee-volunteer's response to an
5emergency call, provided that the employee is in
6compliance with a prearranged, preapproved release policy
7of the employer.

8(ii) Encourage private employers to permit an
9employee-volunteer to take a paid leave of absence at the
10request of the chief executive officer of the volunteer
11emergency service organization to which the employee-
12volunteer belongs in order to participate in emergency
13service training by providing a tax credit to the
14employer for a period of no more than five days per year
15during which the employee-volunteer is participating in
16emergency service training, provided the employee is in
17compliance with a prearranged, preapproved release policy
18of the employer.

19(iii) Authorize the Commonwealth and its political
20subdivisions to permit an employee-volunteer to leave
21work in response to an emergency call, with or without
22pay, and no loss of time or efficiency rating.

23§ 74A03. Definitions.

24The following words and phrases when used in this chapter
25shall have the meanings given to them in this section unless the
26context clearly indicates otherwise:

27"Commonwealth." A department, agency, board, commission or
28instrumentality of State government.

29"Discipline." To take any action against an employee which
30adversely affects the employee's regular pay to an extent not

1provided for in this chapter, the employee's job status or
2opportunity for promotion or the employee's right to any benefit
3granted by the employer to other similarly situated employees.

4"Discriminate." To discharge or to discipline in a manner
5inconsistent with the employer's treatment of other similarly
6situated employees who are injured in the course of their
7employment or related activities.

8"Department." The Department of Community and Economic
9Development of the Commonwealth.

10"Employee-volunteer." A member of a volunteer emergency
11service organization who is in the employ of the Commonwealth, a
12political subdivision or a private employer.

13"Employer." An individual, partnership, association,
14corporation, business trust or any person or group of persons
15who controls and directs a worker under an express or implied
16contract of hire and who pays the worker's salary or wages. The
17term shall include the Commonwealth and its political
18subdivisions.

19"Line of duty." Going to, coming from or during fire
20prevention and safety activities, which includes fire
21prevention, first aid, rescue and salvage, ambulance service,
22fire police work, assistance at accidents, control of crowds
23both on the fire grounds and at occasions of public or general
24assembly, animal rescue, abatement of conditions due to storm,
25flood or general peril, abatement or removal of hazards to
26safety and other activities as are commonly undertaken by fire
27companies, ambulance services or rescue squads or their
28affiliated organizations.

29"Pass-through entity." A partnership as defined in section
30301(n.0) of the act of March 4, 1971 (P.L.6, No.2), known as the

1Tax Reform Code of 1971, or a Pennsylvania S corporation as
2defined in section 301(n.1) of the Tax Reform Code of 1971.

3"Political subdivision." A county, city, borough,
4incorporated town, township, home rule municipality, school
5district or municipal authority.

6"Qualified tax liability." The liability for taxes imposed
7under Article III, IV, VI, VII, VIII, IX or XV of the act of
8March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
91971. The term shall not include a tax withheld by an employer
10from an employee under Article III of the Tax Reform Code of
111971.

12"Tax credit." The employee-volunteer emergency response tax
13credit established by this article.

14"Taxpayer." An entity that is subject to a tax imposed under
15Article III, IV, VI, VII, VIII, IX or XV of the act of March 4,
161971 (P.L.6, No.2), known as the Tax Reform Code of 1971. The
17term shall not include a tax withheld by an employer from an
18employee under Article III of the Tax Reform Code of 1971.

19"Volunteer ambulance service." A nonprofit chartered
20corporation, association or organization located in this
21Commonwealth, which is licensed by the Department of Health, is
22not associated or affiliated with a hospital and which is
23regularly engaged in the provision of emergency medical
24services, including basic life support or advanced life support
25services and advanced life support squads as defined in 28 Pa.
26Code § 1005.1 (relating to general provisions). The term shall
27not include a corporation, association or organization that is
28primarily engaged in the operation of invalid coaches which are
29intended for the routine transport of persons who are
30convalescent or otherwise nonambulatory and do not ordinarily

1require emergency medical treatment while in transit.

2"Volunteer emergency service organization." An organization
3which is a volunteer fire company, volunteer ambulance service,
4volunteer rescue company or volunteer hazardous material
5response team.

6"Volunteer fire company." A nonprofit chartered corporation,
7association or organization located in this Commonwealth which
8provides fire protection or rescue services and which may offer
9other voluntary emergency services within this Commonwealth.
10Voluntary emergency services provided by a volunteer fire
11company may include voluntary ambulance and voluntary rescue
12services.

13"Volunteer hazardous material response team." A nonprofit
14chartered corporation, association or organization located in
15this Commonwealth whose members are certified and organized to
16provide emergency response services to mitigate actual or
17potential immediate threats to public health and the environment
18in response to the release or threat of a release of a hazardous
19material. The term includes teams certified to perform
20stabilization actions needed to remove threats to public health
21and the environment from hazardous material releases.

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

25§ 74A04. Employment discrimination prohibited.

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

30(b) Discrimination for time lost.--

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

10(2) An employee-volunteer who loses time as prohibited
11in this section shall immediately upon arriving at work
12inform his or her employer or immediate supervisor that the
13employee-volunteer has been called to respond to an
14emergency. The employee-volunteer losing time as provided for
15under this chapter shall supply his or her employer with a
16statement from the chief executive officer of his or her
17volunteer emergency service organization stating that he or
18she responded to a call and the time of the call.

19(3) If an employee-volunteer is employed by a private
20employer, any time lost from employment may be charged
21against the employee-volunteer's regular salary or wages or
22the private employer may apply for the tax credits provided
23in section 74A11(a) (relating to volunteer responders
24employer tax credit).

25(4) If an employee-volunteer is employed by the
26Commonwealth or a political subdivision, payment of salary or
27wages for time lost from employment shall be based on a
28policy adopted by the Commonwealth or the political
29subdivision.

30(c) Discrimination because of injury.--It is unlawful for an

1employer to discipline or to discharge from employment or to
2otherwise discriminate against an employee-volunteer with
3respect to compensation, hire, tenure, terms, conditions or
4privilege of employment because the employee-volunteer has been
5injured in the line of duty and has subsequently returned to
6work, regardless of whether the employee-volunteer received any
7workers' compensation benefits under the act of June 2, 1915
8(P.L.736, No.338), known as the Workers' Compensation Act.

9(d) Legal action.--An employer who willfully and knowingly
10violates the provisions of this chapter shall:

11(1) Revoke any disciplinary action and any penalty
12imposed against an employee-volunteer or reinstate the
13employee-volunteer to his or her former position.

14(2) Pay to the employee-volunteer all lost wages and
15benefits for the period between termination and reinstatement
16and any reasonable attorney fees which are incurred in an
17action to recover lost wages and benefits.

18(e) Period of limitations.--An action to enforce the
19provisions of this chapter shall be commenced within a period of
20two years from the date of violation, and the action shall be
21commenced in the court of common pleas of the county in which
22the employer is located.

23SUBCHAPTER B

24PRIVATE SECTOR INCENTIVES

25Sec.

2674A11. Volunteer responders employer tax credit.

2774A12. Application for tax credit.

2874A13. Review and approval.

2974A14. Limitations.

3074A15. Shareholder, owner or member pass-through.

174A16. Guidelines.

274A17. Applicability.

374A18. Reports.

4§ 74A11. Volunteer responders employer tax credit.

5(a) Eligibility.--A taxpayer shall be eligible to receive a
6tax credit against any qualified tax liability if the taxpayer
7permits an employee-volunteer to take a paid leave of absence
8for any of the following:

9(1) In response to an emergency call or to respond to an
10emergency call prior to the start of work.

11(2) At the written request of the chief executive
12officer of the volunteer emergency service organization in
13order to participate as a student or instructor in training
14appropriate to the volunteer emergency services organization.

15(b) Official notice required.--

16(1) In order to qualify for the paid leave of absence as
17provided for in subsection (a)(1), the employee-volunteer
18shall provide notice that the employee-volunteer has been
19called to respond to an emergency or provide notice that he
20or she responded to a call and the time of the call and
21request that a leave of absence be granted.

22(2) In order to qualify for the paid leave of absence as
23provided for in subsection (a)(2), the employee-volunteer
24shall provide the employer, within 14 days of the scheduled
25training, a signed statement from the chief executive officer
26of the volunteer emergency service organization that includes
27the reason and amount of time needed for the employee-
28volunteer to complete the training along with a request that
29a leave of absence be granted.

30§ 74A12. Application for tax credit.

1A taxpayer may apply to the department for a tax credit
2certificate under this section. The application must be on a
3form required by the department and shall include all of the
4following information:

5(1) The name and address of the taxpayer.

6(2) Documentation of the following for each eligible
7employee-volunteer in which a tax credit is being claimed:

8(i) Name and address of the employee-volunteer.

9(ii) Total wages paid by the taxpayer to the
10employee-volunteer.

11(iii) Wages paid by the taxpayer to the employee-
12volunteer paid under section 74A11(a) (relating to
13volunteer responders employer tax credit).

14(iv) Documentation as required by section 74A11(a)
15(2) or (b).

16(3) Any other information required by the department.

17§ 74A13. Review and approval.

18(a) Duties.--The department shall do all of the following:

19(1) Review and approve applications according to the
20order applications are received and the availability of tax
21credits.

22(2) Notify the applicant within 30 days of receipt of
23the application of its determination.

24(b) Issuance.--If an application is approved, the department
25shall issue the taxpayer a tax credit certificate within 15 days
26of the approval.

27§ 74A14. Limitations.

28(a) Amount.--A tax credit certificate issued under this
29section may not exceed 50% of a taxpayer's qualified tax
30liability.

1(b) Prohibition.--In granting tax credits under this
2chapter, the department may not do any of the following:

3(1) Grant more than $5,000,000 in tax credit
4certificates in any fiscal year.

5(2) Grant more than $10,000 in tax credit certificates
6to a single taxpayer in any fiscal year.

7(c) Unused credits.--A taxpayer shall not be entitled to
8carry forward, carry back or obtain a refund of any unused tax
9credit.

10(d) Sale or reassignment.--A tax credit may not be sold or
11reassigned.

12§ 74A15. Shareholder, owner or member pass-through.

13(a) Shareholder entitlement.--If a Pennsylvania S
14corporation does not have an eligible tax liability against
15which the tax credit may be applied, a shareholder of the
16Pennsylvania S corporation shall be entitled to a tax credit
17equal to the tax credit determined for the Pennsylvania S
18corporation for the taxable year multiplied by the percentage of
19the Pennsylvania S corporation's distributive income to which
20the shareholder is entitled.

21(b) Pass-through entity entitlement.--If a pass-through
22entity other than a Pennsylvania S corporation does not have tax
23liability against which the tax credit may be applied, an owner
24or member of the pass-through entity shall be entitled to a tax
25credit equal to the tax credit determined for the pass-through
26entity for the taxable year multiplied by the percentage of the
27pass-through entity's distributive income to which the owner or
28member is entitled.

29(c) Additional credit.--

30(1) Except as provided under paragraph (2), the tax

1credit provided under subsections (a) or (b) shall be in
2addition to any other tax credit to which a shareholder,
3owner or member of a pass-through entity is otherwise
4entitled under this chapter.

5(2) A pass-through entity and a shareholder, owner or
6member of a pass-through entity shall not claim a tax credit
7under this chapter for the same employee-volunteer.

8§ 74A16. Guidelines.

9The department, in conjunction with the Department of
10Revenue, shall develop written guidelines necessary for the
11implementation and administration of this article. The
12guidelines shall be posted on the department's publicly
13accessible Internet website.

14§ 74A17. Applicability.

15This chapter shall apply to taxable years beginning after
16December 31, 2013.

17§ 74A18. Reports.

18No later than June 1, 2015, and each June 1 thereafter, the
19department shall submit a report on the effectiveness of the tax
20credits granted under this chapter. The report shall include the
21names of taxpayers who were issued tax credits as of the date of
22the report. The report may include recommendations for changes
23in the calculation or administration of the tax credits and
24other information as the department deems appropriate. The
25report shall be submitted to all of the following:

26(1) The chairman and minority chairman of the
27Appropriations Committee of the Senate.

28(2) The chairman and minority chairman of the Finance
29Committee of the Senate.

30(3) The chairman and minority chairman of the

1Appropriations Committee of the House of Representatives.

2(4) The chairman and the minority chairman of the
3Finance Committee of the House of Representatives.

4SUBCHAPTER C

5PUBLIC SECTOR INCENTIVES

6Sec.

774A21. Emergency response leave of absence.

8§ 74A21. Emergency response leave of absence.

9(a) Optional paid leave.--An officer or employee of the
10Commonwealth or a political subdivision who is an employee-
11volunteer may be entitled to leave work in response to an
12emergency call without loss of pay, time or efficiency, subject
13to the terms and conditions of a policy adopted by the
14Commonwealth or political subdivision.

15(b) Official notice required.--In order to qualify for the
16paid leave as provided for in subsection (a), the employee-
17volunteer shall:

18(1) Inform his or her employer or immediate supervisor
19that the employee-volunteer has been called to respond to an
20emergency and request that a leave of absence be granted.

21(2) Supply his or her employer with a statement from the
22chief executive officer of the emergency service organization
23stating that he or she responded to a call and the time of
24the call.

25Section 3. This act shall take effect in 60 days.