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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY KNOWLES, SOLOBAY, GILLESPIE, MELIO, FAIRCHILD, ADOLPH, BEYER, BRENNAN, BRIGGS, CAUSER, CLYMER, CONKLIN, D. COSTA, CREIGHTON, DEASY, EVERETT, FARRY, FLECK, FREEMAN, GABLER, GIBBONS, GINGRICH, GOODMAN, HARHART, HARRIS, HORNAMAN, HOUGHTON, KILLION, KORTZ, KOTIK, MAHONEY, METZGAR, MICOZZIE, MILNE, MOUL, MURT, MUSTIO, OBERLANDER, O'NEILL, PAYNE, PHILLIPS, READSHAW, REED, REICHLEY, ROAE, ROCK, SANTONI, SCAVELLO, SIPTROTH, STEVENSON, SWANGER, TALLMAN, J. TAYLOR, VULAKOVICH AND YOUNGBLOOD, DECEMBER 14, 2009 |
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| REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS, DECEMBER 14, 2009 |
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| AN ACT |
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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 related |
4 | repeal. |
5 | The General Assembly of the Commonwealth of Pennsylvania |
6 | hereby enacts as follows: |
7 | CHAPTER 1 |
8 | GENERAL PROVISIONS |
9 | Section 101. Short title. |
10 | This act shall be known and may be cited as the Emergency |
11 | Response Volunteer Employment Protection Act. |
12 | Section 102. Legislative findings and declaration. |
13 | (a) Findings enumerated.--The General Assembly finds as |
14 | follows: |
15 | (1) Over 85% of all emergency service personnel in this |
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1 | Commonwealth are volunteers. |
2 | (2) Volunteer emergency service personnel have saved |
3 | many lives and millions of tax dollars for the citizens of |
4 | this Commonwealth. |
5 | (3) During the past decade, the ranks of volunteer |
6 | emergency service personnel have decreased by more than 10%. |
7 | (4) This decrease in manpower within this Commonwealth's |
8 | volunteer emergency services, coupled with increasing |
9 | conflicts with the volunteer's professional duties, has |
10 | resulted in: |
11 | (i) Manpower response shortages to emergency calls. |
12 | (ii) A decrease in the number of volunteers |
13 | permitted and able to participate in necessary, and |
14 | sometimes required, emergency service training. |
15 | (iii) A greater risk to those who are permitted to |
16 | respond to an emergency call. |
17 | (b) Declaration.--The General Assembly declares as follows: |
18 | (1) It is vital to provide new ways to attract and |
19 | retain volunteer emergency service personnel without placing |
20 | an undue burden on taxpayers or businesses throughout this |
21 | Commonwealth. |
22 | (2) It is in the public interest for the General |
23 | Assembly to: |
24 | (i) Encourage private employers to permit an |
25 | employee who is a member of a volunteer emergency service |
26 | organization to leave work in response to an emergency |
27 | call or respond to an emergency call prior to the start |
28 | of work in the employee's capacity as a member of a |
29 | volunteer emergency service organization, with the option |
30 | of pay, and no loss of time or efficiency rating, by |
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1 | providing a tax credit to the employer for the period |
2 | during which the employee-volunteer is absent from work |
3 | because of the employee-volunteer's response to an |
4 | emergency call, provided the employee is in compliance |
5 | with a prearranged, preapproved release policy of the |
6 | employer. |
7 | (ii) Encourage private employers to permit an |
8 | employee who is a member of a volunteer emergency service |
9 | organization to take a paid leave of absence at the |
10 | request of the chief executive officer of the volunteer |
11 | emergency service organization to which the employee- |
12 | volunteer belongs in order to participate in emergency |
13 | service training by providing a tax credit to the |
14 | employer for a period of no more than five days per year |
15 | during which the employee-volunteer is participating in |
16 | emergency service training, provided the employee is in |
17 | compliance with a prearranged, preapproved release policy |
18 | of the employer. |
19 | (iii) Require that the Commonwealth and its |
20 | political subdivisions permit an employee who is a member |
21 | of a volunteer emergency service organization to respond |
22 | to an emergency call prior to the start of work in the |
23 | employee's capacity as a member of a volunteer emergency |
24 | service organization, with the option of pay, and no loss |
25 | of time or efficiency rating, provided the employee is in |
26 | compliance with a prearranged, preapproved release policy |
27 | of the Commonwealth or political subdivision. |
28 | (iv) Authorize the Commonwealth and its political |
29 | subdivisions to permit an employee who is a member of a |
30 | volunteer emergency service organization to leave work in |
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1 | response to an emergency call, with or without pay, and |
2 | no loss of time or efficiency rating, and to take an |
3 | optional paid leave of absence at the request of the |
4 | chief executive officer of the volunteer emergency |
5 | service organization to which that employee-volunteer |
6 | belongs in order to participate in emergency service |
7 | training for a period of up to five days per year, |
8 | provided the employee is in compliance with a |
9 | prearranged, preapproved release policy of the |
10 | Commonwealth or political subdivision. |
11 | Section 103. Definitions. |
12 | The following words and phrases when used in this act shall |
13 | have the meanings given to them in this section unless the |
14 | context clearly indicates otherwise: |
15 | "Commonwealth." A department, agency, board, commission or |
16 | instrumentality of State government. |
17 | "Discriminate." To take any action against an employee which |
18 | adversely affects the employee's regular pay to any extent not |
19 | provided for in this act, the employee's job status or |
20 | opportunity for promotion or the employee's right to any benefit |
21 | granted by the employer to other similarly situated employees. |
22 | "Employee-volunteer." A member of a volunteer emergency |
23 | service organization who is in the employ of the Commonwealth, a |
24 | political subdivision or a private employer. |
25 | "Employer." An individual, partnership, association, |
26 | corporation, business trust or any person or group of persons |
27 | acting directly or indirectly in the interest of an employer in |
28 | relation to any employee. |
29 | "Line of duty." All that is required or normally associated |
30 | with responding to and returning from an emergency call. |
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1 | "Political subdivision." A county, city, borough, |
2 | incorporated town, township, home rule municipality, school |
3 | district or municipal authority. |
4 | "Volunteer ambulance service." A nonprofit chartered |
5 | corporation, association or organization located in this |
6 | Commonwealth which is regularly engaged in the service of |
7 | providing emergency medical care and transportation of patients. |
8 | "Volunteer emergency service organization." An organization |
9 | which is a volunteer fire company, volunteer ambulance service, |
10 | volunteer rescue squad or volunteer hazardous material response |
11 | team. |
12 | "Volunteer fire company." A nonprofit chartered corporation, |
13 | association or organization located in this Commonwealth which |
14 | provides fire protection services, including fire police |
15 | services, and other volunteer emergency service within this |
16 | Commonwealth. Volunteer emergency service provided by a |
17 | volunteer fire company may include volunteer ambulance and |
18 | volunteer rescue service. |
19 | "Volunteer hazardous material response team." A nonprofit |
20 | chartered corporation, association or organization located in |
21 | this Commonwealth whose members are specially trained to respond |
22 | to accidents or situations where hazardous or toxic materials |
23 | are released into the environment. |
24 | "Volunteer rescue service." A nonprofit chartered |
25 | corporation, association or organization located in this |
26 | Commonwealth which provides rescue service in this Commonwealth. |
27 | Section 104. Employment discrimination prohibited. |
28 | (a) General rule.--It is unlawful for the Commonwealth, a |
29 | political subdivision or a private employer to discriminate |
30 | against, refuse to hire or employ an individual because the |
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1 | individual is a member of a volunteer emergency service |
2 | organization. |
3 | (b) Discrimination for time lost.-- |
4 | (1) It is unlawful for the Commonwealth, a political |
5 | subdivision or a private employer to discipline or to |
6 | discharge from employment an employee who is a member of a |
7 | volunteer emergency service organization or to otherwise |
8 | discriminate against an employee-volunteer with respect to |
9 | base salary, hire, tenure, terms, conditions or privileges of |
10 | employment for the reason that the employee-volunteer |
11 | responded to an emergency call prior to the time the employee |
12 | was due to report to work, resulting in loss of time from |
13 | employment, if the employee satisfies the requirements of |
14 | paragraph (2). |
15 | (2) An employee-volunteer who loses time as prohibited |
16 | in this section shall: |
17 | (i) Immediately upon arriving at work inform his or |
18 | her employer or immediate supervisor that the employee |
19 | has been called to respond to an emergency. The employee- |
20 | volunteer is required to report to work immediately after |
21 | the time the chief executive officer of the volunteer |
22 | emergency service organization to which that employee- |
23 | volunteer belongs documents the emergency service as |
24 | being completed. |
25 | (ii) Provide his or her employer or immediate |
26 | supervisor with a signed statement from the chief |
27 | executive officer of the volunteer emergency service |
28 | organization to which that employee-volunteer belongs. |
29 | The statement must include the reason for the employee- |
30 | volunteer's absence and the time during which the |
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1 | employee-volunteer was acting in the line of duty. The |
2 | statement must be submitted to the employer within ten |
3 | days from the date of absence. |
4 | (3) If an employee-volunteer is employed by a private |
5 | employer, any time lost from employment may be charged |
6 | against the employee's regular salary or wages or the private |
7 | employer may apply for the tax credits provided in section |
8 | 301(a). |
9 | (4) If an employee-volunteer is employed by the |
10 | Commonwealth or a political subdivision, payment of salary or |
11 | wages for time lost from employment shall be based on a |
12 | policy adopted by the Commonwealth or the political |
13 | subdivision. |
14 | (c) Discrimination because of injury.--It is unlawful for |
15 | the Commonwealth, a political subdivision or a private employer |
16 | to discipline or to discharge from employment or to otherwise |
17 | discriminate against an employee-volunteer with respect to |
18 | compensation, hire, tenure, terms, conditions or privilege of |
19 | employment because the employee-volunteer has been injured in |
20 | the line of duty as a member of a volunteer emergency service |
21 | organization and has subsequently returned to work, regardless |
22 | of whether the employee-volunteer received any workers' |
23 | compensation benefits under the act of June 2, 1915 (P.L.736, |
24 | No.338), known as the Workers' Compensation Act. |
25 | (d) Legal action.--An employer who willfully and knowingly |
26 | violates the provisions of this act shall: |
27 | (1) Revoke any disciplinary action and any penalty |
28 | imposed against an employee-volunteer or reinstate the |
29 | employee-volunteer to his or her former position. |
30 | (2) Pay to the employee-volunteer all lost wages and |
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1 | benefits for the period between termination and reinstatement |
2 | and any reasonable attorney fees which are incurred in an |
3 | action to recover lost wages and benefits. |
4 | (e) Period of limitations.--An action to enforce the |
5 | provisions of this act shall be commenced within a period of two |
6 | years from the date of violation and the action shall be |
7 | commenced in the court of common pleas of the county in which |
8 | the employer is located. |
9 | CHAPTER 3 |
10 | PRIVATE SECTOR INCENTIVES |
11 | Section 301. Emergency response tax credit. |
12 | (a) Authorization of credit.--Every employer engaged in a |
13 | for-profit business enterprise in this Commonwealth who permits |
14 | an employee-volunteer to leave work in response to an emergency |
15 | call or to respond to an emergency call prior to the start of |
16 | work in the employee-volunteer's capacity as a member of a |
17 | volunteer emergency service organization, without loss of pay, |
18 | time or efficiency rating, shall be eligible to receive a tax |
19 | credit against any tax due from that employer under Article II, |
20 | III, IV, VI, VII, VII-A, VIII, IX, XI, XII or XV of the act of |
21 | March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of |
22 | 1971, and against any payment of estimated tax or payment of |
23 | tentative tax due from the employer on account of the taxes. |
24 | (b) Calculation of credit.--The amount of the tax credit |
25 | available to an employer under subsection (a) shall be equal to |
26 | 100% of the employee-volunteer's earnings for the period during |
27 | which the employee-volunteer is absent from work on account of |
28 | responding to an emergency call. The credit must be applied |
29 | against taxes due in the current tax year. The credit may not be |
30 | carried back to prior tax years, nor may it be carried forward |
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1 | to future tax years. |
2 | Section 302. Training leave of absence tax credit. |
3 | (a) Authorization of credit.--An employer engaged in a for- |
4 | profit business enterprise in this Commonwealth who permits an |
5 | employee-volunteer to take a paid leave of absence, at the |
6 | request of the chief executive officer of the volunteer |
7 | emergency service organization to which the employee-volunteer |
8 | belongs in order to participate as a student or instructor in |
9 | training appropriate to the volunteer emergency services |
10 | organization, shall be eligible to receive a tax credit against |
11 | any tax due from that employer under Article II, III, IV, VI, |
12 | VII, VII-A, VIII, IX, XI, XII or XV of the act of March 4, 1971 |
13 | (P.L.6, No.2), known as the Tax Reform Code of 1971, and against |
14 | any payment of estimated tax or payment of tentative tax due |
15 | from the employer on account of the taxes. |
16 | (b) Calculation of credit.--The amount of tax credit |
17 | available to an employer under subsection (a) shall be equal to |
18 | 100% of the employee-volunteer's earnings for a period of no |
19 | more than five days per year during which the employee-volunteer |
20 | was granted and actually utilized the paid leave in order to |
21 | participate in training. The credit must be applied against |
22 | taxes due in the current tax year. The credit may not be carried |
23 | back to prior tax years, nor may it be carried forward to future |
24 | tax years. |
25 | Section 303. Powers and duties. |
26 | In addition to those powers created by any other act of the |
27 | General Assembly, the Secretary of Revenue shall have the |
28 | following powers and duties: |
29 | (1) To publish any rules and regulations which may be |
30 | required to implement this act. |
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1 | (2) To publish, as a notice in the Pennsylvania |
2 | Bulletin, no later than 60 days following the effective date |
3 | of this act, forms which employers may use to apply for the |
4 | tax credit authorized by this act. The provisions of section |
5 | 408(b) of the act of March 4, 1971 (P.L.6, No.2), known as |
6 | the Tax Reform Code of 1971, relating to confidentiality of |
7 | information required under paragraph (3), shall not apply |
8 | when the information is divulged for the purposes of this |
9 | paragraph. |
10 | (3) To furnish to the members of the General Assembly |
11 | within five months after the close of any calendar year |
12 | during which tax credits granted under this act were used an |
13 | annual report providing, as to each employer which used tax |
14 | credits during the preceding calendar year under this act, |
15 | the employee's name, address, standard industrial |
16 | classification code and the amount of tax credits granted. |
17 | CHAPTER 5 |
18 | PUBLIC SECTOR INITIATIVES |
19 | Section 501. Emergency response leave of absence. |
20 | (a) Optional paid leave.--An officer or employee of the |
21 | Commonwealth or a political subdivision who is a member of a |
22 | volunteer emergency service organization may be entitled to |
23 | leave work in response to an emergency call without loss of pay, |
24 | time or efficiency, subject to the terms and conditions of a |
25 | policy adopted by the Commonwealth or political subdivision. |
26 | (b) Official notice required.--In order to qualify for the |
27 | paid leave as provided for in subsection (a), the employee- |
28 | volunteer must: |
29 | (1) Inform his or her employer or immediate supervisor |
30 | that the employee has been called to respond to an emergency |
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1 | and request that a leave of absence be granted to respond to |
2 | the emergency. |
3 | (2) Report to work immediately after the time the chief |
4 | executive officer of the volunteer emergency service |
5 | organization to which that employee-volunteer belongs |
6 | documents the emergency service as being completed. |
7 | (3) Provide the employer or immediate supervisor with a |
8 | signed statement from the chief executive officer of the |
9 | volunteer emergency service organization to which the |
10 | employee-volunteer belongs. The statement must include the |
11 | reason for the employee-volunteer's absence and the time |
12 | during which the employee-volunteer was acting in the line of |
13 | duty. The statement must be submitted within ten days from |
14 | the date of the absence. |
15 | Section 502. Training leave of absence. |
16 | (a) Mandatory unpaid leave.--The Commonwealth and a |
17 | political subdivision shall grant five days of unpaid leave per |
18 | year to an employee-volunteer for a period during which the |
19 | employee-volunteer is participating, as a student or instructor, |
20 | in training at the request of the chief executive officer of the |
21 | volunteer emergency service organization to which the employee- |
22 | volunteer belongs. |
23 | (b) Discretionary paid leave.--In addition to the days of |
24 | unpaid leave set forth in subsection (a), the Commonwealth and a |
25 | political subdivision may grant up to five days of paid leave |
26 | per year to an employee-volunteer for a period during which the |
27 | employee-volunteer is participating, as a student or instructor, |
28 | in training at the request of the chief executive officer of the |
29 | volunteer emergency service organization to which the employee- |
30 | volunteer belongs. |
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1 | (c) Official notice required.--In order to qualify for a |
2 | leave of absence under subsection (a) or (b), the employee- |
3 | volunteer must provide the employer or immediate supervisor with |
4 | a signed statement from the chief executive officer of the |
5 | volunteer emergency service organization to which the employee- |
6 | volunteer belongs. The statement must include the reason for the |
7 | requested leave and must be submitted at least 14 days prior to |
8 | the requested date of leave. |
9 | CHAPTER 7 |
10 | MISCELLANEOUS PROVISIONS |
11 | Section 701. Repeal. |
12 | The act of December 1, 1977 (P.L.249, No.83), entitled, as |
13 | amended, "An act prohibiting employers from firing employees who |
14 | lose time from employment in the line of duty as volunteer |
15 | firemen, fire police and volunteer members of ambulance services |
16 | and rescue squads; and providing penalties," is repealed. |
17 | Section 702. Effective date. |
18 | This act shall take effect in 60 days. |
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