(1) Is a resident of this Commonwealth.
(2) Has at least two full years of service as a
certified emergency medical technician by December 31 of the
taxable year and has responded to at least 20% of the
company's emergency calls during that two-year period.
(3) Is an active volunteer certified emergency medical
technician on the date the taxpayer files the tax return.
(b) Maximum credit.--A taxpayer who qualifies under
subsection (a) may claim a tax credit of $500.
Section 1804-I. Carryover and carryback prohibited.
A taxpayer may not carry over, carry back, obtain a refund
of, sell or assign an unused tax credit.
Section 1805-I. Self certification.
The making or filing by a taxpayer of any return,
declaration, statement or other document required to be made or
filed under this article shall constitute a certification by the
taxpayer that the statements, including the taxpayer's residency
status and years of service as an active volunteer certified
emergency medical technician, contained in the return,
declaration, statement or other document are true and that any
copy filed is a true copy.
Section 1806-I. Guidelines.
(a) General rule.--The department shall adopt guidelines,
including forms, necessary to administer this article.
(b) Joint income.--A tax credit granted under this article
may be applied to the tax liability of the spouse of an eligible
taxpayer if both the eligible taxpayer and the spouse report
income on a joint income tax return.
Section 1807-I. Report to General Assembly.
No later than December 31, 2023, and each December 31
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