An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, providing for contributions for grants to fire companies and emergency medical services companies.

PRINTER'S NO. 161
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 211
Session of
2025
INTRODUCED BY BROOKS, PENNYCUICK, PHILLIPS-HILL, FONTANA, FARRY,
CULVER, COSTA, KANE, BROWN, KEARNEY, TARTAGLIONE AND
SANTARSIERO, FEBRUARY 3, 2025
REFERRED TO FINANCE, FEBRUARY 3, 2025
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," in personal income tax, providing for
contributions for grants to fire companies and emergency
medical services companies.
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 a section to
read:
Section 315.15. Contributions for Grants to Fire Companies
and Emergency Medical Services Companies.--(a) Beginning with
taxable years ending after December 31, 2025, the department
shall provide a space on the Pennsylvania individual income tax
return form whereby an individual may contribute to grant
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programs administered by the Office of State Fire Commissioner
under 35 Pa.C.S. Ch. 78 Subchs. B (relating to Fire Company
Grant Program) and C (relating to Emergency Medical Services
Grant Program). An individual may so contribute by designating
the amount of the contribution, not less than one dollar ($1),
on the Pennsylvania individual income tax return. The designated
contribution shall be deducted from the tax refund to which the
individual is entitled and shall not constitute a change against
the income tax revenues due to the Commonwealth.
(b) The department shall determine annually the total amount
designated under this section, less reasonable administrative
costs, and shall report the amount to the State Treasurer who
shall transfer the amount to a restricted revenue account within
the General Fund to be used by the Office of State Fire
Commissioner to fund grants issued by the Office of State Fire
Commissioner under 35 Pa.C.S. Ch. 78 Subchs. B and C .
(c) The department shall provide adequate information
concerning the checkoff for grant programs administered by the
Office of State Fire Commissioner under 35 Pa.C.S. Ch. 78
Subchs. B and C in its instructions which accompany the
Pennsylvania income tax return forms. The information concerning
the checkoff shall include the listing of an address furnished
by the Office of State Fire Commissioner to which contributions
may be sent by taxpayers wishing to contribute to this effort
but who do not receive refunds.
(d) The Office of State Fire Commissioner shall report
annually to the respective committees of the Senate and the
House of Representatives which have jurisdiction over the Office
of State Fire Commissioner on the amount received through the
checkoff plan and how the money was utilized.
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Section 2. This act shall take effect in 60 days.
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