1Amending Title 35 (Health and Safety) of the Pennsylvania 
2Consolidated Statutes, providing for incentives for municipal 
3volunteers of fire companies and emergency medical services 
4agencies.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

7Section 1. Title 35 of the Pennsylvania Consolidated 
8Statutes is amended by adding a chapter to read:

9CHAPTER 79

10INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND
11EMERGENCY MEDICAL SERVICES AGENCIES

12Subchapter

13A. Preliminary Provisions

14B. Tax Credits

15C. Volunteer Service Credit

16D. Miscellaneous Provisions

1SUBCHAPTER A

2PRELIMINARY PROVISIONS

3Sec.

47901. Scope of chapter.

57902. Purpose.

67903. Definitions.

7§ 7901. Scope of chapter.

8This chapter relates to incentives for municipal volunteers
9of fire companies and emergency medical services agencies.

10§ 7902. Purpose.

11The purpose of this chapter is to authorize municipalities to
12enact a tax credit against an active volunteer's earned income
13and property tax liability as a financial incentive to:

14(1) Indicate the municipality's acknowledgment of the
15value of and the absence of any public cost for volunteer
16fire protection and emergency medical services provided by
17active volunteers.

18(2) Encourage other individuals to newly volunteer or
19for former volunteers to consider rejoining as active
20volunteers in a volunteer fire company or emergency medical
21services agency.

22§ 7903. Definitions.

23The following words and phrases when used in this chapter
24shall have the meanings given to them in this section unless the
25context clearly indicates otherwise:

26"Active volunteer." A volunteer for a volunteer fire company 
27or emergency medical services agency who has complied with the 
28requirements of the volunteer service credit program and who is 
29certified under section 7923 (relating to certification).

30"Commissioner." The State Fire Commissioner of the 

1Commonwealth.

2"Earned income tax." A tax on earned income and net profits 
3levied under Chapter 3 of the act of December 31, 1965 
4(P.L.1257, No.511), known as The Local Tax Enabling Act.

5"Emergency medical services agency." As defined in section
68103 (relating to definitions).

7"Governing body." A county council, county board of 
8commissioners, city council, borough council, incorporated town 
9council, board of township commissioners, board of township 
10supervisors, governing council of a home rule municipality or 
11optional plan municipality, a school district board of directors 
12or a governing council of any similar purpose government that 
13may be created by statute after the effective date of this 
14section and that has adopted a tax credit under this chapter.

15"Local Tax Enabling Act." The act of December 31, 1965 
16(P.L.1257, No.511), known as The Local Tax Enabling Act.

17"Municipality." A city, borough, incorporated town or 
18township located in this Commonwealth.

19"Tax credit." The tax credit granted under section 7911 
20(relating to program authorization) or 7912.1 (relating to real 
21property tax credit).

22"Volunteer." A member of a volunteer fire company or an 
23emergency medical services agency.

24"Volunteer fire company." A nonprofit chartered corporation, 
25association or organization located in this Commonwealth that 
26provides fire protection services and may offer other voluntary 
27emergency services within this Commonwealth.

28"Volunteer service credit program." The program established 
29under section 7921 (relating to volunteer service credit 
30program) to determine the active status of a volunteer.

1SUBCHAPTER B

2TAX CREDITS

3Sec.

47911. Program authorization.

57912. Claim.

67912.1. Real property tax credit.

77913. Limitations.

8§ 7911. Program authorization.

9(a) Establishment.--A municipality or school district that
10levies an earned income tax may establish by ordinance or
11resolution a tax credit against an individual's liability
12imposed under Chapter 3 of the act of December 31, 1965 
13(P.L.1257, No.511), known as The Local Tax Enabling Act, for
14active service as a volunteer.

15(b) Amount.--A municipality or school district must set
16forth in the ordinance or resolution the amount of the tax
17credit. If the total earned income tax liability is less than
18the amount established, the tax credit shall equal the remaining
19tax liability.

20(c) Public notice.--At least 30 days prior to adoption of
21the ordinance or resolution, the governing body shall give
22public notice of its intent to adopt an ordinance or resolution
23to establish a tax credit and conduct at least one public
24hearing on the issue.

25(d) Specific notice.--A municipality or school district that
26establishes a tax credit under this chapter shall notify the
27commissioner in the manner and pursuant to any schedule
28prescribed by the commissioner.

29§ 7912. Claim.

30(a) Eligibility.--An individual who satisfies all of the

1following criteria may claim a tax credit established under
2section 7911 (relating to program authorization):

3(1) The individual is subject to an earned income tax
4that has established a tax credit under section 7911.

5(2) The individual is certified under section 7923
6(relating to certification).

7(b) Return.--An active volunteer may claim a tax credit
8provided for under this subchapter when filing a joint return.
9The tax return form shall provide a mechanism for separating the
10liability of an individual for any earned income tax imposed by
11the school district of residence from the liability of an
12individual for any earned income tax imposed by the
13municipality.

14§ 7912.1. Real property tax credit.

15(a) School district.--The governing body of a school
16district may provide, by resolution, for a tax credit against
17real property tax to be granted to an active volunteer. The tax
18credit shall apply to tax levied on residential real property
19owned and occupied by an active volunteer who is certified under
20section 7923 (relating to certification). The amount of the tax
21credit shall be equivalent to no more than 20% of the tax
22liability of the active volunteer.

23(b) County.--The governing body of a county may provide, by
24resolution, for a tax credit against real property taxes to be
25granted to active volunteer firefighters. The tax credit shall
26apply to taxes levied on residential real property owned and
27occupied by an active volunteer firefighter who is certified
28under section 7923. The amount of the tax credit shall be
29equivalent to no more than 20% of the tax liability of the
30active volunteer firefighter.

1§ 7913. Limitations.

2A tax credit established under this subchapter may be used
3against the active volunteer's earned income tax or property tax
4liability for the current taxable year.

5SUBCHAPTER C

6VOLUNTEER SERVICE CREDIT

7Sec.

87921. Volunteer service credit program.

97922. Service record.

107923. Certification.

117924. Rejection and appeal.

12§ 7921. Volunteer service credit program.

13(a) Establishment.--Within 90 days of the effective date of
14this section, the commissioner shall establish a volunteer
15service credit program that establishes the annual requirements
16for the certification of a volunteer in active service at a
17volunteer fire company or an emergency medical services agency.

18(b) Activities.--The volunteer service credit program shall
19consider the following activities in determining credit toward a
20certification of active service:

21(1) The number of emergency calls to which a volunteer
22responds.

23(2) The level of training and participation in formal
24training and drills for a volunteer.

25(3) The total amount of time expended by a volunteer on
26administrative and other support services, including
27fundraising and facility or equipment maintenance.

28(4) The involvement in other events or projects that aid
29the financial viability, emergency response or operational
30readiness of a volunteer fire company or an emergency medical

1services agency.

2(c) Guidelines.--The commissioner shall adopt guidelines,
3including forms and applications, necessary to implement this
4section.

5§ 7922. Service record.

6(a) Log.--The chief of a volunteer fire company or the
7supervisor or chief of an emergency medical services agency or
8their designees shall establish and maintain a service log that
9documents the activities of each volunteer that qualifies for
10credit toward active service under the volunteer service credit
11program and the calculation of the total credits earned for each
12volunteer in the volunteer fire company or emergency medical
13services agency.

14(b) Review.--Service logs established and maintained by
15volunteer fire companies or emergency medical services agencies
16shall be subject to periodic review by the Auditor General, the
17governing body where the volunteer fire company or emergency
18medical services agency is located and the governing body where
19the volunteer fire company or emergency medical services agency
20provides services.

21§ 7923. Certification.

22(a) Self-certification.--An active volunteer shall sign and
23submit an application to the chief of the volunteer fire company
24or the supervisor or chief of the emergency medical services
25agency where the volunteer serves.

26(b) Local sign-off.--The chief and another officer of the
27volunteer fire company or the supervisor or chief and another
28officer of the emergency medical services agency shall sign the
29application attesting to the individual's status as an active
30volunteer. The application shall then be forwarded to the

1county, municipality or school district, as appropriate, for
2final review and processing.

3§ 7924. Rejection and appeal.

4(a) General rule.--A governing body that establishes a tax
5credit under this chapter shall adopt, by ordinance or
6resolution, a process for rejecting a claim by an active
7volunteer who does not satisfy all of the criteria established
8under this chapter for each type of tax credit provided under
9this chapter.

10(b) Appeal.--An active volunteer shall have the right to
11appeal a claim that has been rejected by a governing body. The
12governing body shall establish, by ordinance or resolution, the
13procedure by which a rejected claim can be appealed.

14SUBCHAPTER D

15MISCELLANEOUS PROVISIONS

16Sec.

177931. Penalties for false reporting.

18§ 7931. Penalties for false reporting.

19The following shall apply:

20(1) A person who knowingly makes or conspires to make a
21false service record report under this chapter to the
22commissioner commits a misdemeanor of the first degree
23punishable by a fine of $2,500.

24(2) A person who knowingly provides or conspires to
25provide false information that is used to compile a service
26record report under this chapter commits a misdemeanor of the
27first degree punishable by a fine of $2,500.

28Section 2. This act shall take effect in 60 days.