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This subchapter relates to [volunteer fire company, ambulance
service and rescue squad assistance] fire companies and
emergency medical services companies.
§ 7362. Legislative findings and declaration of purpose.
* * *
(b) Purpose.--[It is the purpose of this subchapter to
implement section 5 of the act of September 25, 1975 (P.L.296,
No.95), entitled "An act authorizing the indebtedness, with the
approval of the electors, of ten million dollars for loans to
volunteer fire companies, volunteer ambulance services and
volunteer rescue squads for the purpose of establishing or
modernizing facilities to house fire fighting apparatus
equipment, ambulances, and rescue vehicles, and for purchasing
new fire fighting apparatus equipment, ambulances, and rescue
vehicles, protective and communications equipment, and any other
accessory equipment necessary for the proper performance of such
organizations' duties," section 5 of the act of June 30, 1981
(P.L.138, No.44), entitled "An act authorizing the indebtedness,
with the approval of the electors, of $15,000,000 for loans to
volunteer fire companies, volunteer ambulance services and
volunteer rescue squads for the purpose of establishing or
modernizing facilities to house firefighting apparatus
equipment, ambulances, and rescue vehicles, and for purchasing
firefighting apparatus equipment, ambulances, and rescue
vehicles, protective and communications equipment, and any other
accessory equipment necessary for the proper performance of such
organizations' duties," and section 7378.1(5) (relating to
referendum for additional indebtedness), as well as to implement
in part section 31.3 of the act of June 29, 2002 (P.L.559,
No.89), entitled "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,'
further providing, in sales and use tax, for definitions, for
imposition, for exclusions, for licenses, for collection, for
bulk and auction sales and for crimes; providing, in local tax
situs, for situs of mobile telecommunications services; further
providing, in personal income tax, for definitions, for classes
of income, for special tax provisions for poverty, for
contributions, for bulk and auction sales and transfers; in
corporate net income tax, for definitions, for imposition and
for interest in unincorporated entities; and in capital stock
and franchise tax, for definitions, for imposition, for deposit
of proceeds, for interest in unincorporated entities and for
applicability and expiration; establishing revenue-neutral
reconciliation in utilities gross receipts tax; providing, in
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