PRINTER'S NO. 317
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
257
Session of
2015
INTRODUCED BY BAKER, BIZZARRO, STEPHENS, DUNBAR, CORBIN,
SACCONE, COHEN, MARSICO, GREINER, KAUFFMAN, BOBACK, BARRAR,
KRIEGER, D. COSTA, RAVENSTAHL, CUTLER, PASHINSKI, TALLMAN,
CAUSER, KNOWLES, MULLERY, TOEPEL, DAVIS, WATSON, LONGIETTI,
HARPER, A. HARRIS, DEASY, FEE, GILLEN, MATZIE, SANTORA,
MILLARD, DUSH, SAYLOR, GRELL, HARHART, GROVE, O'NEILL,
GOODMAN, DeLUCA, MURT, EVERETT, HAHN, CARROLL, CONKLIN,
GABLER, VEREB, GINGRICH, PHILLIPS-HILL, HICKERNELL,
ZIMMERMAN, MAJOR, GIBBONS, R. BROWN AND McCARTER,
FEBRUARY 3, 2015
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 3, 2015
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 finds and declares as follows:
(1) It is estimated that more than 90% of Pennsylvania's
emergency service organizations are volunteer organizations.
(2) Volunteer emergency service organizations are
estimated to save Pennsylvania taxpayers as much as
$6,000,000 per year.
(3) The ranks of Pennsylvania emergency response
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associations have declined by more than half over the past 20
years, from an estimated 152,000 volunteer firefighters in
1985 to 70,000 or fewer today.
(4) The potential public safety crisis that looms as a
result of the continuing decline and shortage of active
volunteer emergency responders necessitates the
Commonwealth's active involvement, in partnership with our
local communities, in providing volunteer emergency responder
retention incentives.
(5) An income tax credit for active volunteer emergency
responders that purchase their own fire equipment would
provide a small financial token of appreciation for the
invaluable service these dedicated men and women provide.
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-G
VOLUNTEER EMERGENCY RESPONDER EQUIPMENT
TAX CREDIT
Section 1801-G. Scope of article.
This article relates to volunteer emergency responder
equipment tax credits.
Section 1802-G. 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:
" Emergency service organization. " A nonprofit chartered fire
company, volunteer ambulance service or volunteer rescue squad
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located in this Commonwealth.
" Equipment. " Acceptable equipment, including helmets,
jackets, protection gear, boots and fire suits.
Section 1803-G. Tax credit.
Volunteer emergency responders who purchase equipment with
their personal income may claim a tax credit of up to $500 from
tax imposed under Article III. If the emergency responder's
total State income tax liability is less than $500, the credit
shall equal the remaining tax liability.
Section 1804-G. Proof of eligibility.
Volunteer emergency responders who claim a tax credit under
section 1803-G must provide to the Department of Revenue, at the
time the credit is claimed, documentation that the volunteer
emergency responder is an active volunteer of an emergency
service organization and documentation of the type of equipment
purchased and purchase price. The Department of Revenue shall
establish guidelines which provide for acceptable forms of
documentation.
Section 1805-G. Limitation.
Any tax credit claimed by a volunteer emergency responder may
only be for purchases made during the taxable year in which the
credit is being claimed.
Section 2. This act shall take effect immediately.
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