PRINTER'S NO. 178
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
208
Session of
2019
INTRODUCED BY DEASY, JANUARY 28, 2019
REFERRED TO COMMITTEE ON FINANCE, JANUARY 28, 2019
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 first responders tax credit for
purposes of personal income tax.
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-H
FIRST RESPONDERS TAX CREDIT
Section 1801-H. Scope of article.
This article relates to first responders tax relief.
Section 1802-H. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
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context clearly indicates otherwise:
" Department. " The Department of Revenue of the Commonwealth.
" Secretary. " The Secretary of Revenue of the Commonwealth.
"Tax credit." The tax credit provided under this article.
" Taxpayer. " An individual who is subject to tax under
Article III.
"Volunteer e mergency medical technician. " An individual who
has been certified by the Department of Health to provide
emergency medical treatment and provides emergency medical
treatment on a volunteer basis. The term includes a volunteer
paramedic.
"Volunteer f irefighter. " An individual who is a member of a
volunteer fire company of this Commonwealth. The term includes a
volunteer member of a rescue squad or ambulance service.
Section 1803-H. Credit authorized.
(a) General rule.--A taxpayer who is a volunteer firefighter
or volunteer emergency medical technician may apply for a tax
credit from tax imposed under Article III. By September 15, the
taxpayer must submit an application to the department requesting
the tax credit. The applicant must be employed as a volunteer
firefighter or volunteer emergency medical technician for the
tax year that the tax credit is being requested. The tax credit
may be prorated depending on the number of days a taxpayer
served as a volunteer firefighter or volunteer emergency medical
technician.
(b) Amount.--A taxpayer that is qualified under subsection
(a) shall receive a tax credit for the taxable year in the
amount of $500 unless the secretary prorates the amount under
subsection (a). The secretary shall submit an annual report to
the General Assembly indicating the effectiveness of the tax
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credit not later than March 15 following the year in which the
tax credits are approved. The report shall include the number of
taxpayers utilizing the tax credit as of the date of the report
and the number of tax credits approved and utilized. The report
may also include any recommendations for changes in the
calculation or administration of the tax credit.
Section 1804-H. Regulations.
The secretary shall promulgate regulations necessary for the
implementation and administration of this article.
Section 2. This act shall apply to taxable years beginning
after December 31, 2018.
Section 3. This act shall take effect immediately.
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