An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit.

PRINTER'S NO. 2928
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2235
Session of
2026
INTRODUCED BY PUGH, HILL-EVANS, M. MACKENZIE, CAUSER, KUZMA,
RIVERA, ZIMMERMAN, OLSOMMER AND GILLEN, FEBRUARY 20, 2026
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 20, 2026
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for Pennsylvania firefighter and
emergency medical service provider recruitment and retention
tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XIX-L
PENNSYLVANIA FIREFIGHTER AND EMERGENCY
MEDICAL SERVICE PROVIDER RECRUITMENT
AND RETENTION TAX CREDIT
Section 1901-L. Scope of article.
This article relates to the Pennsylvania firefighter and
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
emergency medical service provider recruitment and retention tax
credit.
Section 1902-L. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Firefighter or emergency medical service provider." The
term includes:
(1) an active volunteer as defined in 35 Pa.C.S. § 79A03
(relating to definitions); and
(2) a first responder who volunteers for or is employed
by any of the following:
(i) Career emergency medical services as defined in
35 Pa.C.S. § 7802 (relating to definitions).
(ii) An emergency medical services company as
defined in 35 Pa.C.S. § 7802.
(iii) A fire company as defined in 35 Pa.C.S. §
7802.
(iv) A volunteer EMS company as defined in 35
Pa.C.S. § 7802.
(v) A volunteer fire company as defined in 35
Pa.C.S. § 7802.
(vi) A volunteer rescue company as defined in 35
Pa.C.S. § 7802.
"Qualified taxpayer." A taxpayer who is a firefighter or
emergency medical service provider.
"Tax credit." The Pennsylvania firefighter and emergency
medical service provider recruitment and retention tax credit
authorized under this article.
20260HB2235PN2928 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
"Tax liability." Liability for the tax imposed under Article
III.
"Taxpayer." An individual subject to payment of tax under
Article III.
Section 1903-L. Credit for firefighter and emergency medical
service personnel.
(a) Establishment.--The Pennsylvania firefighter and
emergency medical service provider recruitment and retention tax
credit is established.
(b) Tax credit limit.--For a taxable year beginning after
December 31, 2026, a qualified taxpayer may claim a
nonrefundable tax credit not to exceed $6,000 against the
taxpayer's tax liability under Article III for that taxable
year.
(c) Claim of tax credit.--A qualified taxpayer must claim a
tax credit on a return filed under section 330.
(d) Adequate proof of eligibility.--A qualified taxpayer
must submit proof of eligibility for the tax credit to the
department at the time the qualified taxpayer submits a claim.
(e) Applicability of tax credit.--The tax credit shall be
considered a payment of estimated tax made under Part VIII of
Article III.
(f) Duration of tax credit.--A qualified taxpayer may claim
the tax credit for the year in which the qualified taxpayer
first becomes a qualified taxpayer and the next five consecutive
tax years, as long as the individual remains a qualified
taxpayer.
Section 1904-L. Prohibitions.
A qualified taxpayer may not carry over, carry back, sell,
assign or transfer a tax credit.
20260HB2235PN2928 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Section 1905-L. Departmental duties.
The department shall publish guidelines and may promulgate
regulations necessary for the implementation and administration
of this article.
Section 1906-L. Applicability.
The tax credit shall apply to taxable years commencing after
December 31, 2026, and before January 1, 2032.
Section 1907-L. Expiration.
This article shall expire December 31, 2037.
Section 2. This act shall take effect in 60 days.
20260HB2235PN2928 - 4 -
1
2
3
4
5
6
7
8
9
10