PRINTER'S NO. 2524
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1839
Session of
2019
INTRODUCED BY BROOKS, OWLETT, ECKER, MACKENZIE, STEPHENS,
BOBACK, MURT, JONES, SCHLOSSBERG, READSHAW, CIRESI,
BERNSTINE, THOMAS, SAYLOR, CALTAGIRONE, ZIMMERMAN, MULLINS,
DeLUCA, GAYDOS, SNYDER, KIM AND JOZWIAK, SEPTEMBER 19, 2019
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, SEPTEMBER 19, 2019
AN ACT
Amending Title 35 (Health and Safety) of the Pennsylvania
Consolidated Statutes, in incentives for municipal volunteers
of fire companies and nonprofit emergency medical services
agencies, further providing for definitions, for real
property tax credit and for rejection and appeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 79A03, 79A13 and 79A24 of Title 35 of
the Pennsylvania Consolidated Statutes are amended to read:
§ 79A03. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Active volunteer." A volunteer for a volunteer fire company
or nonprofit emergency medical services agency who has complied
with the requirements of the volunteer service credit program
and who is certified under section 79A23 (relating to
certification).
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"Commissioner." The State Fire Commissioner of the
Commonwealth.
"Earned income tax." A tax on earned income and net profits
levied under Chapter 3 of the Local Tax Enabling Act.
"Governing body." A city council, borough council,
incorporated town council, board of township commissioners,
board of township supervisors, governing body of a county,
governing council of a home rule municipality or optional plan
municipality or a governing council of any similar purpose
government which may be created by statute after the effective
date of this section and which has adopted a tax credit under
this chapter.
"Individual." A volunteer.
"Local Tax Enabling Act." The act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act.
"Municipality." Any county, city, borough, incorporated
town, township, home rule municipality, optional plan
municipality, optional charter municipality or any similar
general purpose unit of government which may be created or
authorized by statute.
"Nonprofit emergency medical services agency." An emergency
medical services agency as defined in section 8103 (relating to
definitions) and chartered as a nonprofit corporation.
"Tax credit." The tax credit granted under section 79A11
(relating to program authorization) or 79A13 (relating to real
property tax credit).
"Volunteer." A member of a volunteer fire company or a
nonprofit emergency medical services agency.
"Volunteer fire company." A nonprofit chartered corporation,
association or organization located in this Commonwealth that
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provides fire protection services and may offer other voluntary
emergency services within this Commonwealth.
"Volunteer service credit program." The program established
under section 79A21 (relating to volunteer service credit
program) to determine the active status of a volunteer.
§ 79A13. Real property tax credit.
The governing body of a municipality may provide, by
ordinance or resolution, for a tax credit against real property
tax to be granted to an active volunteer. The tax credit shall
apply to tax levied on residential real property owned and
occupied by an active volunteer who is certified under section
79A23 (relating to certification). The amount of the tax credit
authorized by an ordinance [shall not exceed 20%] or resolution
may not exceed 100% of the tax liability of the active
volunteer.
§ 79A24. Rejection and appeal.
(a) General rule.--A governing body that establishes a tax
credit under this chapter shall adopt, by ordinance or
resolution, a process for rejecting a claim by an active
volunteer who does not satisfy all of the criteria established
under this chapter for each type of tax credit provided under
this chapter.
(b) Appeal.--An active volunteer shall have the right to
appeal a claim that has been rejected by a governing body. The
governing body shall establish, by ordinance or resolution, the
procedure by which a rejected claim can be appealed.
Section 2. This act shall take effect in 60 days.
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