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PRINTER'S NO. 223
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
252
Session of
2021
INTRODUCED BY OWLETT, PICKETT, BOBACK, SCHLEGEL CULVER, HILL-
EVANS, GREINER, IRVIN, ECKER, JAMES, STAATS, RYAN, SNYDER,
STEPHENS, KAUFFMAN, ROTHMAN, CIRESI, SCHLOSSBERG, LONGIETTI,
WARNER, R. BROWN, ROWE, ZIMMERMAN, PISCIOTTANO, CONKLIN,
HAMM, CAUSER, LEWIS, SAINATO, PASHINSKI, NEILSON, STRUZZI,
DEASY, WARREN, GLEIM AND MATZIE, JANUARY 26, 2021
REFERRED TO COMMITTEE ON FINANCE, JANUARY 26, 2021
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 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-I
VOLUNTEER EMERGENCY RESPONDER EQUIPMENT
TAX CREDIT
Section 1801-I. Scope of article.
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This article relates to volunteer emergency responder
equipment tax credits.
Section 1802-I. 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:
"Department." The Department of Revenue of the Commonwealth.
"Equipment." Personal property purchased by a volunteer
emergency responder in order to perform duties as a member of a
volunteer emergency service organization. The term includes
helmets, jackets, protection gear, boots and fire suits.
"Qualified purchase." Equipment purchased by a taxpayer
during the taxable year in which a tax credit will be claimed.
"Tax credit." The Volunteer Emergency Responder Equipment
Tax Credit authorized under this article.
"Tax liability." The liability for taxes imposed under
Article III for taxable years beginning after December 31, 2021.
"Taxpayer." A volunteer emergency responder claiming a tax
credit under this article. The term includes an individual or
individuals filing jointly.
"Volunteer emergency responder." A member of a volunteer
emergency service organization.
"Volunteer emergency service organization." An organization
that is a volunteer fire company, volunteer ambulance service or
volunteer rescue company as those terms are defined in 35
Pa.C.S. (relating to health and safety).
Section 1803-I. Application.
(a) Application to department.--A taxpayer may submit an
application for a tax credit in a form and manner prescribed by
the department. The application shall contain the following
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information:
(1) The name and location of the volunteer emergency
service organization of which the taxpayer is a volunteer
emergency responder.
(2) A certification for the applicant described in
section 1805-I.
(3) An itemized list of equipment purchased, including
price and date of purchase.
(4) Any other information required by the department.
(b) Procedure.--The application shall be attached to the
taxpayer's annual tax return required to be filed under Article
III.
Section 1804-I. Tax credit.
(a) General rule.--A taxpayer may claim a tax credit for a
qualified purchase against the taxpayer's qualified tax
liability incurred in the taxable year for which the tax credit
was approved.
(b) Joint return.--A tax credit granted under this article
may be applied to the taxpayer's spouse if both the taxpayer and
the taxpayer's spouse report income on a joint income tax
return.
(c) Maximum credit.--
(1) A taxpayer who qualifies under subsection (a) may
claim a tax credit up to the amount of qualified purchases
made but the tax credit may not exceed $500 in a single
taxable year.
(2) The department may not award more than $10,000,000
in tax credits in a single taxable year.
(3) If the total amount of eligible tax credits claimed
under this article in a taxable year exceeds $10,000,000, the
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department shall equally divide the amount of the tax credit
per applicant.
Section 1805-I. Certification.
Prior to submitting an application to the department under
this article:
(1) The taxpayer must sign and submit the application to
the chief or supervisor of the volunteer emergency service
organization where the taxpayer serves as a volunteer
emergency responder .
(2) The chief or supervisor and another officer of the
volunteer emergency service organization must sign the
application attesting to the taxpayer's status as a volunteer
emergency responder with that specific volunteer emergency
service organization.
Section 1806-I. Carryover, carryback and refund.
A tax credit may not be carried back, carried forward or used
to obtain a refund.
Section 1807-I. Guidelines.
The department shall adopt guidelines and regulations as
necessary to administer this article.
Section 2. This act shall apply to tax years beginning after
December 31, 2021.
Section 3. This act shall take effect immediately.
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