PRINTER'S NO. 9
No. 15 Session of 2001
INTRODUCED BY HOLL, JANUARY 22, 2001
REFERRED TO FINANCE, JANUARY 22, 2001
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," providing for a deduction from personal income
11 for certain volunteer firefighters and rescue squad members.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 304.1. Deduction for Volunteer Firefighters and
18 Rescue Squad Members.--(a) A person who serves as a volunteer
19 firefighter or volunteer rescue squad member and who earns a
20 minimum number of points under subsection (b) shall be allowed
21 to deduct the sum of three thousand dollars ($3,000) from income
22 enumerated and classified under section 303 of this article.
1 (b) (1) The State Fire Commissioner shall establish a
2 performance-based point system for volunteer firefighters and
3 rescue squad members. Members receiving annually a minimum
4 number of points set by the State Fire Commissioner shall be
5 eligible for the deduction allowed under subsection (a).
6 (2) Points shall be awarded for a year as follows:
7 (i) Participation in approved training, including:
8 (A) Certified interior firefighter.
9 (B) Emergency vehicle driver training.
10 (C) Pump operations.
11 (D) Incident command systems.
12 (E) Rural water supply.
13 (F) Automobile extrication.
14 (G) Certified instructor training.
15 (H) Certified inspector training.
16 (I) Certified public fire education training.
17 (J) Officer training.
18 (K) Fire police training.
19 (ii) Possessing a commercial driver's license.
20 (iii) Participation in first aid/medical training such as:
21 (A) First responder.
22 (B) EMT-basic.
23 (C) EMT-intermediate.
24 (D) Paramedic.
25 (iv) Participation in public fire education programs.
26 (v) Attendance at meetings.
27 (vi) Station staffing.
28 (vii) Volunteer response.
29 (3) The State Fire Commissioner shall, in consultation with
30 volunteer fire departments and volunteer rescue squads:
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1 (i) develop a standardized form and recordkeeping system and
2 provide a master copy of all information and forms to each
3 volunteer fire department and rescue squad in this Commonwealth;
4 (ii) provide training to the various fire chiefs or rescue
5 squad leaders on the use of the forms and the outline of the
6 program; and
7 (iii) advertise the availability of the program.
8 (4) Local volunteer fire department chiefs and rescue squad
9 leaders shall:
10 (i) provide written records to each member by January 31 of
11 the year following the applicable tax year that shows the points
12 obtained by each member for the previous tax year;
13 (ii) maintain a copy of records for each member for at least
14 seven years; and
15 (iii) certify the report for each member.
16 Section 2. This act shall apply to tax years beginning on or
17 after January 1, 2001.
18 Section 3. This act shall take effect immediately.
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