An Act amending Title 35 (Health and Safety) of the Pennsylvania Consolidated Statutes, in incentives for municipal volunteers of fire companies and nonprofit emergency medical services agencies, further providing for limitations.

PRINTER'S NO. 359
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 394
Session of
2025
INTRODUCED BY GROVE, STENDER, GREINER, KUTZ, STAATS AND GILLEN,
JANUARY 28, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 28, 2025
AN ACT
Amending Title 35 (Health and Safety) of the Pennsylvania
Consolidated Statutes, in incentives for municipal volunteers
of fire companies and nonprofit emergency medical services
agencies, further providing for limitations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 79A14 of Title 35 of the Pennsylvania
Consolidated Statutes is amended to read:
§ 79A14. Limitations.
(a) Applicability of tax credit.--A tax credit established
under this chapter may be used against the active volunteer's
tax liability for the current taxable year and every year
thereafter. The tax credit established under this chapter shall
remain in effect until the governing body of the municipality
repeals the tax credit.
(b) Alternative benefit.--Notwithstanding any other
provision of this chapter, for an active volunteer who has no
tax liability for the tax imposed under Chapter 3 of the Local
Tax Enabling Act or for a tax imposed by a municipality on real
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property, the governing body of a municipality that elects to
offer a tax credit established under this chapter shall
determine an alternative method by which the active volunteer
shall receive the full benefit of the otherwise awarded tax
credit.
Section 2. This act shall take effect in 60 days.
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