PRINTER'S NO. 604
No. 578 Session of 1999
INTRODUCED BY FORCIER, ARMSTRONG, SAYLOR, SEYFERT, BAKER,
BELARDI, BELFANTI, CLARK, FLICK, GEIST, HARHAI, S. MILLER,
NAILOR, READSHAW, ROSS, SCHRODER, SEMMEL, E. Z. TAYLOR, TRUE,
WALKO, YEWCIC AND YOUNGBLOOD, FEBRUARY 16, 1999
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, FEBRUARY 16, 1999
AN ACT
1 Providing for employment rights of members of volunteer
2 emergency service organizations and for tax credits for
3 employers of employee-volunteers; and making a repeal.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 CHAPTER 1
7 GENERAL PROVISIONS
8 Section 101. Short title.
9 This act shall be known and may be cited as the Emergency
10 Response Volunteer Employment Protection Act.
11 Section 102. Legislative findings and declaration.
12 (a) Findings enumerated.--The General Assembly finds as
13 follows:
14 (1) Over 85% of all emergency service personnel in this
15 Commonwealth are volunteers.
16 (2) Volunteer emergency service personnel have saved
17 many lives and millions of tax dollars for the citizens of
1 this Commonwealth.
2 (3) During the past decade, the ranks of volunteer
3 emergency service personnel have decreased by more than 10%.
4 (4) This decrease in manpower within this Commonwealth's
5 volunteer emergency services, coupled with increasing
6 conflicts with the volunteer's professional duties, has
7 resulted in:
8 (i) Manpower response shortages to emergency calls.
9 (ii) A decrease in the number of volunteers
10 permitted and able to participate in necessary, and
11 sometimes required, emergency service training.
12 (iii) A greater risk to those who are permitted to
13 respond to an emergency call.
14 (b) Declaration.--The General Assembly declares as follows:
15 (1) It is vital to provide new ways to attract and
16 retain volunteer emergency service personnel without placing
17 an undue burden on taxpayers or businesses throughout this
18 Commonwealth.
19 (2) It is in the public interest for the General
20 Assembly to:
21 (i) Encourage private employers to permit an
22 employee who is a member of a volunteer emergency service
23 organization to leave work in response to an emergency
24 call or respond to an emergency call prior to the start
25 of work in the employee's capacity as a member of a
26 volunteer emergency service organization, with the option
27 of pay, and no loss of time or efficiency rating, by
28 providing a tax credit to the employer for the period
29 during which the employee-volunteer is absent from work
30 because of the employee-volunteer's response to an
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1 emergency call, provided the employee is in compliance
2 with a prearranged, preapproved release policy of the
3 employer.
4 (ii) Encourage private employers to permit an
5 employee who is a member of a volunteer emergency service
6 organization to take a paid leave of absence at the
7 request of the chief executive officer of the volunteer
8 emergency service organization to which the employee-
9 volunteer belongs in order to participate in emergency
10 service training by providing a tax credit to the
11 employer for a period of no more than five days per year
12 during which the employee-volunteer is participating in
13 emergency service training, provided the employee is in
14 compliance with a prearranged, preapproved release policy
15 of the employer.
16 (iii) Require that the Commonwealth and its
17 political subdivisions permit an employee who is a member
18 of a volunteer emergency service organization to respond
19 to an emergency call prior to the start of work in the
20 employee's capacity as a member of a volunteer emergency
21 service organization, with the option of pay, and no loss
22 of time or efficiency rating, provided the employee is in
23 compliance with a prearranged, preapproved release policy
24 of the Commonwealth or political subdivision.
25 (iv) Authorize the Commonwealth and its political
26 subdivisions to permit an employee who is a member of a
27 volunteer emergency service organization to leave work in
28 response to an emergency call, with or without pay, and
29 no loss of time or efficiency rating, and to take a an
30 optional paid leave of absence at the request of the
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1 chief executive officer of the volunteer emergency
2 service organization to which that employee-volunteer
3 belongs in order to participate in emergency service
4 training for a period of up to five days per year,
5 provided the employee is in compliance with a
6 prearranged, preapproved release policy of the
7 Commonwealth or political subdivision.
8 Section 103. Definitions.
9 The following words and phrases when used in this act shall
10 have the meanings given to them in this section unless the
11 context clearly indicates otherwise:
12 "Commonwealth." A department, agency, board, commission or
13 instrumentality of State government.
14 "Discriminate." To take any action against an employee which
15 adversely affects the employee's regular pay to any extent not
16 provided for in this act, the employee's job status or
17 opportunity for promotion or the employee's right to any benefit
18 granted by the employer to other similarly situated employees.
19 "Employee-volunteer." A member of a volunteer emergency
20 service organization who is in the employ of the Commonwealth, a
21 political subdivision or a private employer.
22 "Employer." An individual, partnership, association,
23 corporation, business trust or any person or groups of persons
24 acting directly or indirectly in the interest of an employer in
25 relation to any employee.
26 "Line of duty." All that is required or normally associated
27 with responding to and returning from an emergency call.
28 "Political subdivision." A county, city, borough,
29 incorporated town, township, including a home rule municipality,
30 school district or municipal authority.
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1 "Volunteer ambulance service." A nonprofit chartered
2 corporation, association or organization located in this
3 Commonwealth which is regularly engaged in the service of
4 providing emergency medical care and transportation of patients.
5 "Volunteer emergency service organization." An organization
6 which is a volunteer fire company, volunteer ambulance service,
7 volunteer rescue squad or volunteer hazardous material response
8 team.
9 "Volunteer fire company." A nonprofit chartered corporation,
10 association or organization located in this Commonwealth which
11 provides fire protection services, including fire police
12 services, and other volunteer emergency service within this
13 Commonwealth. Volunteer emergency service provided by a
14 volunteer fire company may include volunteer ambulance and
15 volunteer rescue service.
16 "Volunteer hazardous material response team." A nonprofit
17 chartered corporation, association or organization located in
18 this Commonwealth whose members are specially trained to respond
19 to accidents or situations where hazardous or toxic materials
20 are released into the environment.
21 "Volunteer rescue service." A nonprofit chartered
22 corporation, association or organization located in this
23 Commonwealth which provides rescue service in this Commonwealth.
24 Section 104. Employment discrimination prohibited.
25 (a) General rule.--It is unlawful for the Commonwealth, a
26 political subdivision or a private employer to discriminate
27 against, refuse to hire or employ any individual because the
28 individual is a member of a volunteer emergency service
29 organization.
30 (b) Discrimination for time lost.--
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1 (1) It is unlawful for the Commonwealth, a political
2 subdivision or a private employer to discipline or to
3 discharge from employment an employee who is a member of a
4 volunteer emergency service organization or to otherwise
5 discriminate against an employee-volunteer with respect to
6 base salary, hire, tenure, terms, conditions or privileges of
7 employment for the reason that the employee-volunteer
8 responded to an emergency call prior to the time the employee
9 was due to report to work, resulting in loss of time from
10 employment.
11 (2) An employee-volunteer losing time as provided in
12 this section must take the following action:
13 (i) Inform his or her employer or immediate
14 supervisor that the employee has been called to respond
15 to an emergency immediately upon arriving at work. The
16 employee-volunteer is required to report to work
17 immediately after the time the chief executive officer of
18 the volunteer emergency service organization to which
19 that employee-volunteer belongs documents the emergency
20 service as being completed.
21 (ii) Provide his or her employer or immediate
22 supervisor with a signed statement from the chief
23 executive officer of the volunteer emergency service
24 organization to which that employee-volunteer belongs.
25 The statement must include the reason for the employee-
26 volunteer's absence and the time during which the
27 employee-volunteer was acting in the line of duty. The
28 statement must be submitted to the employer within ten
29 days from the date of absence.
30 (3) If an employee-volunteer is employed by a private
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1 employer, any time lost from employment may be charged
2 against the employee's regular salary or wages or the private
3 employer may apply for the tax credits provided in section
4 201(a).
5 (4) If an employee-volunteer is employed by the
6 Commonwealth or a political subdivision, payment of salary or
7 wages for time lost from employment shall be based on a
8 policy adopted by the Commonwealth or the political
9 subdivision.
10 (c) Discrimination because of injury.--It is unlawful for
11 the Commonwealth, a political subdivision or a private employer
12 to discipline or to discharge from employment or to otherwise
13 discriminate against an employee-volunteer with respect to
14 compensation, hire, tenure, terms, conditions or privilege of
15 employment because the employee-volunteer has been injured in
16 the line of duty as a member of a volunteer emergency service
17 organization and has subsequently returned to work, regardless
18 of whether the employee-volunteer received any workers'
19 compensation benefits under the act of June 2, 1915 (P.L.736,
20 No.338), known as the Workers' Compensation Act.
21 (d) Legal action.--An employer who willfully and knowingly
22 violates the provisions of this act shall be required to revoke
23 any disciplinary action and any penalty imposed against an
24 employee-volunteer or to reinstate the employee-volunteer to his
25 or her former position. In addition, the employer shall be
26 required to pay to the employee-volunteer all lost wages and
27 benefits for the period between termination and reinstatement
28 and any reasonable attorney fees which are incurred in an action
29 to recover lost wages and benefits. An action to enforce the
30 provisions of this act shall be commenced within a period of two
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1 years from the date of violation and the action shall be
2 commenced in the court of common pleas of the county in which
3 the employer is located.
4 CHAPTER 2
5 PRIVATE SECTOR INCENTIVES
6 Section 201. Emergency response tax credit.
7 (a) Authorization of credit.--Every employer engaged in a
8 for-profit business enterprise in this Commonwealth who permits
9 an employee-volunteer to leave work in response to an emergency
10 call or to respond to an emergency call prior to the start of
11 work in the employee-volunteer's capacity as a member of a
12 volunteer emergency service organization, without loss of pay,
13 time or efficiency rating, shall be eligible to receive a tax
14 credit against any tax due from that employer under Article II,
15 III, IV, VI, VII, VII-A, VIII, IX, X, XI, XII or XV of the act
16 of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
17 1971, and against any payment of estimated tax or payment of
18 tentative tax due from the employer on account of the taxes.
19 (b) Calculation of credit.--The amount of the tax credit
20 available to an employer under subsection (a) shall be equal to
21 100% of the employee-volunteer's earnings for the period during
22 which the employee-volunteer is absent from work on account of
23 responding to an emergency call. The credit must be applied
24 against taxes due in the current tax year. The credit may not be
25 carried back to prior tax years, nor may it be carried forward
26 to future tax years.
27 Section 202. Training leave of absence tax credit.
28 (a) Authorization of credit.--Every employer engaged in a
29 for-profit business enterprise in this Commonwealth who permits
30 an employee-volunteer to take a paid leave of absence, at the
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1 request of the chief executive officer of the volunteer
2 emergency service organization to which the employee-volunteer
3 belongs in order to participate as a student or instructor in
4 training appropriate to the volunteer emergency services
5 organization, shall be eligible to receive a tax credit against
6 any tax due from that employer under Article II, III, IV, VI,
7 VII, VII-A, VIII, IX, X, XI, XII or XV of the act of March 4,
8 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and
9 against any payment of estimated tax or payment of tentative tax
10 due from the employer on account of the taxes.
11 (b) Calculation of credit.--The amount of tax credit
12 available to an employer under subsection (a) shall be equal to
13 100% of the employee-volunteer's earnings for a period of no
14 more than five days per year during which the employee-volunteer
15 was granted and actually utilized the paid leave in order to
16 participate in training. The credit must be applied against
17 taxes due in the current tax year. The credit may not be carried
18 back to prior tax years, nor may it be carried forward to future
19 tax years.
20 Section 203. Powers and duties.
21 In addition to those powers created by any other act of the
22 General Assembly, the Secretary of Revenue shall have the
23 following powers and duties:
24 (1) To publish any rules and regulations which may be
25 required to implement this act.
26 (2) To publish, as a notice in the Pennsylvania
27 Bulletin, no later than 60 days following the effective date
28 of this act, forms which employers may use to apply for the
29 tax credit authorized by this act. The provisions of section
30 408(b) of the act of March 4, 1971 (P.L.6, No.2), known as
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1 the Tax Reform Code of 1971, relating to confidentiality of
2 information required under paragraph (3) shall not apply when
3 the information is divulged for the purposes of this
4 paragraph.
5 (3) To furnish to the members of the General Assembly
6 within five months after the close of any calendar year
7 during which tax credits granted under this act were used an
8 annual report providing, as to each employer which used tax
9 credits during the preceding calendar year under this act,
10 the employee's name, address, standard industrial
11 classification code and the amount of tax credits granted.
12 CHAPTER 3
13 PUBLIC SECTOR INITIATIVES
14 Section 301. Emergency response leave of absence.
15 (a) Optional paid leave.--Any officer or employee of the
16 Commonwealth or a political subdivision who is a member of a
17 volunteer emergency service organization may be entitled to
18 leave work in response to an emergency call without loss of pay,
19 time or efficiency, subject to the terms and conditions of a
20 policy adopted by the Commonwealth or political subdivision.
21 (b) Official notice required.--In order to qualify for the
22 paid leave as provided for in subsection (a), the employee-
23 volunteer must:
24 (1) Inform the employer or immediate supervisor that the
25 employee has been called to respond to an emergency and
26 request that a leave of absence be granted to respond to the
27 emergency. The employee-volunteer is required to report to
28 work immediately after the time the chief executive officer
29 of the volunteer emergency service organization to which that
30 employee-volunteer belongs documents the emergency service as
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1 being completed.
2 (2) Provide the employer or immediate supervisor with a
3 signed statement from the chief executive officer of the
4 volunteer emergency service organization to which the
5 employee-volunteer belongs. The statement must include the
6 reason for the employee-volunteer's absence and the time
7 during which the employee-volunteer was acting in the line of
8 duty. The statement must be submitted within ten days from
9 the date of the absence.
10 Section 302. Training leave of absence.
11 (a) Mandatory unpaid leave.--The Commonwealth and a
12 political subdivision must grant up to five days of unpaid leave
13 per year to an employee-volunteer for a period during which the
14 employee-volunteer is participating, as a student or instructor,
15 in training at the request of the chief executive officer of the
16 volunteer emergency service organization to which the employee-
17 volunteer belongs.
18 (b) Discretionary paid leave.--The Commonwealth and a
19 political subdivision shall be authorized and permitted to grant
20 up to five days of paid leave per year to an employee-volunteer
21 for a period during which the employee-volunteer is
22 participating, as a student or instructor, in training at the
23 request of the chief executive officer of the volunteer
24 emergency service organization to which the employee-volunteer
25 belongs.
26 (c) Official notice required.--In order to qualify for a
27 leave of absence under subsection (a) or (b), the employee-
28 volunteer must provide the employer or immediate supervisor with
29 a signed statement from the chief executive officer of the
30 volunteer emergency service organization to which the employee-
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1 volunteer belongs. The statement must include the reason for the
2 requested leave and must be submitted at least 14 days prior to
3 the requested date of leave.
4 CHAPTER 4
5 MISCELLANEOUS PROVISIONS
6 Section 401. Repeal.
7 The act of December 1, 1977 (P.L.249, No.83), entitled, as
8 amended, "An act prohibiting employers from firing employees who
9 lose time from employment in the line of duty as volunteer
10 firemen, fire police and volunteer members of ambulance services
11 and rescue squads; and providing penalties," is repealed.
12 Section 402. Effective date.
13 This act shall take effect in 60 days.
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