PRINTER'S NO. 1746
No. 1448 Session of 2005
INTRODUCED BY ARMSTRONG, BENNINGHOFF, ARGALL, BAKER, BALDWIN,
BARRAR, BASTIAN, BEBKO-JONES, BELARDI, BOYD, CALTAGIRONE,
CAPPELLI, CASORIO, CAUSER, CIVERA, CORNELL, CRAHALLA,
CREIGHTON, DALLY, DENLINGER, DeWEESE, J. EVANS, FAIRCHILD,
FICHTER, FLEAGLE, FREEMAN, GEORGE, GILLESPIE, GINGRICH, GOOD,
GOODMAN, GRELL, GRUCELA, HARHAI, HERMAN, HERSHEY, HESS,
HICKERNELL, HUTCHINSON, JAMES, M. KELLER, KILLION, KOTIK,
LEH, MARKOSEK, McGEEHAN, MICOZZIE, MILLARD, R. MILLER,
S. MILLER, MUSTIO, O'NEILL, PETRARCA, PHILLIPS, PISTELLA,
PYLE, RAMALEY, READSHAW, REED, REICHLEY, ROBERTS, SAINATO,
SAYLOR, SCAVELLO, SCHRODER, SHANER, SIPTROTH, B. SMITH,
SOLOBAY, STABACK, R. STEVENSON, T. STEVENSON, SURRA,
E. Z. TAYLOR, THOMAS, TIGUE, TRUE, TURZAI, WANSACZ, WILT,
YOUNGBLOOD, FABRIZIO AND KAUFFMAN, APRIL 28, 2005
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, APRIL 28, 2005
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," authorizing a tax credit for volunteer
11 firefighters who purchase fire equipment with their personal
12 income.
13 The General Assembly finds and declares as follows:
14 (1) It is estimated that more than 90% of Pennsylvania's
15 fire companies are volunteer fire companies.
16 (2) Volunteer firefighters are estimated to save
1 Pennsylvania taxpayers as much as $6,000,000 per year.
2 (3) The ranks of Pennsylvania volunteer fire companies
3 have declined by more than half over the past 20 years, from
4 an estimated 152,000 volunteer firefighters in 1985 to 70,000
5 or fewer today.
6 (4) The potential public safety crisis that looms as a
7 result of the continuing decline and shortage of active
8 volunteer firefighters necessitates the Commonwealth's active
9 involvement, in partnership with our local communities, in
10 providing volunteer fire service retention incentives.
11 (5) An income tax credit for active volunteer
12 firefighters that purchase their own fire equipment would
13 provide a small financial token of appreciation for the
14 invaluable service these dedicated men and women provide.
15 The General Assembly of the Commonwealth of Pennsylvania
16 hereby enacts as follows:
17 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
18 the Tax Reform Code of 1971, is amended by adding an article to
19 read:
20 ARTICLE XVIII-C
21 VOLUNTEER FIREFIGHTER EQUIPMENT TAX CREDIT
22 Section 1801-C. Short title.
23 This article shall be known and may be cited as the Volunteer
24 Fire Equipment Tax Credit Law.
25 Section 1802-C. Definitions.
26 The following words and phrases when used in this article
27 shall have the meanings given to them in this section unless the
28 context clearly indicates otherwise:
29 "Commissioner." The State Fire Commissioner appointed
30 pursuant to section 3 of the act of November 13, 1995 (P.L.604,
20050H1448B1746 - 2 -
1 No.61), known as the State Fire Commissioner Act.
2 "Equipment." Acceptable equipment includes, but is not
3 limited to, helmets, jackets, protection gear, boots, fire
4 suits, etc.
5 "Firefighter." A member of a volunteer fire company.
6 "Volunteer fire company." A nonprofit chartered corporation,
7 association or organization located in this Commonwealth that
8 provides fire protection services and may offer other voluntary
9 emergency services within this Commonwealth. Voluntary emergency
10 services provided by a volunteer fire company may include
11 voluntary ambulance and voluntary rescue services.
12 Section 1803-C. Tax credit.
13 Volunteer firefighters who purchase equipment with their
14 personal income may claim a tax credit of up to $500 from tax
15 imposed under Article III (relating to personal income tax). If
16 the firefighter's total State income tax liability is less than
17 $500, the credit shall equal the remaining tax liability.
18 Section 2. This act shall take effect immediately.
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