Bill Text: PA SB597 | 2009-2010 | Regular Session | Introduced

---

Bill Title: Providing for municipal volunteer emergency responder incentives.

Spectrum: Slight Partisan Bill (Republican 15-8)

Status: (Introduced - Dead) 2009-03-12 - Referred to FINANCE [SB597 Detail]

Download: Pennsylvania-2009-SB597-Introduced.html

---

PRINTER'S NO. 647
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 597 Session of2009
INTRODUCED BY DINNIMAN, BOSCOLA, RAFFERTY, FERLO, FONTANA, KASUNIC, KITCHEN, TARTAGLIONE, PIPPY, WAUGH, TOMLINSON, ORIE, ERICKSON AND FOLMER, MARCH 12, 2009
REFERRED TO FINANCE, MARCH 12, 2009
AN ACT
Providing for municipal volunteer emergency responder
incentives.
TABLE OF CONTENTS
Chapter 1. Preliminary Provisions
Section 101. Short title.
Section 102. Purpose.
Section 103. Definitions.
Chapter 3. Municipal Tax Credit
Section 301. Authorization.
Section 302. Claim.
Section 303. Limitations.
Chapter 5. Volunteer Fire Service Credit
Section 501. Volunteer fire service credit program.
Section 502. Service record.
Section 503. Service record report.
Section 504. Certification.
Chapter 7. Volunteer Emergency Medical Services Service Credit.
Section 701. Volunteer emergency medical services service
credit program.
Section 702. Service record.
Section 703. Service record report.
Section 704. Certification.
Chapter 30. Miscellaneous Provisions
Section 3001. Regulations.
Section 3002. Penalties for false reporting.
Section 3003. Effective date.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
CHAPTER 1
PRELIMINARY PROVISIONS
Section 101. Short title.
This act shall be known and may be cited as the Municipal
Volunteer Emergency Responder Incentive Act.
Section 102. Purpose.
The purpose of this act is to authorize municipalities to
enact a tax credit against an active emergency response
personnel's earned income tax liability as a financial incentive
to:
(1) Indicate the municipality's acknowledgment of the
value of and the absence of any public cost for volunteer
fire protection and emergency medical services provided by
active volunteer emergency response personnel.
(2) To encourage other individuals to newly volunteer or
for former volunteer emergency response personnel to consider
rejoining as an active volunteer firefighter in a volunteer
fire company or an active volunteer emergency medical
services provider in an emergency medical services
20090SB0597PN0647 - 2 -
organization.
Section 103. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Active emergency responder." Any of the following:
(1) A volunteer firefighter who has complied with the
requirements of the volunteer fire service credit program and
who is certified by the State Fire Commissioner under section
504.
(2) A volunteer emergency medical services provider who
has complied with the requirements of the volunteer emergency
medical services service credit program and who is certified
by the Department of Health under section 704.
"Commissioner." The State Fire Commissioner of the
Commonwealth.
"Department." The Department of Health of the Commonwealth.
"Earned income tax." A tax on earned income and net profits
levied under the act of December 31, 1965 (P.L.1257, No.511),
known as The Local Tax Enabling Act, or the act of June 22, 2001
(P.L.374, No.24), known as the Optional Occupation Tax
Elimination Act.
"Emergency medical services organization." A nonprofit
chartered corporation, association or organization located in
this Commonwealth that provides emergency medical services under
the act of July 3, 1985 (P.L.164, No.45), known as the Emergency
Medical Services Act.
"Emergency responder." A volunteer firefighter or a
volunteer emergency medical services provider.
"Governing body." A city council, borough council,
20090SB0597PN0647 - 3 -
incorporated town council, board of township commissioners,
board of township supervisors, governing council of a home rule
municipality or optional plan municipality or a governing
council of any similar purpose government which may be created
by statute after the effective date of this section.
"Municipality." A city, borough, incorporated town or
township located in this Commonwealth.
"Secretary." The Secretary of Health of the Commonwealth.
"Tax credit." The tax credit granted under section 301.
"Volunteer emergency medical services provider." A member of
an emergency medical services organization who volunteers his
time.
"Volunteer fire company." A nonprofit chartered corporation,
association or organization located in this Commonwealth that
provides fire protection services and may offer other voluntary
emergency services within this Commonwealth.
"Volunteer fire service credit program." The program
established under section 501 to determine the active status of
a volunteer firefighter.
"Volunteer firefighter." A member of a volunteer fire
company.
CHAPTER 3
MUNICIPAL TAX CREDIT
Section 301. Authorization.
(a) Establishment.--A municipality that levies an earned
income tax may establish by resolution or ordinance a tax credit
against an individual's earned income tax liability for active
service as an emergency responder.
(b) Maximum.--The maximum amount of the tax credit shall be
established by the governing body, provided that the tax credit
20090SB0597PN0647 - 4 -
shall not exceed $400 per individual. If the individual's total
earned income tax liability is less than the amount of the
authorized tax credit, the tax credit shall equal the
individual's total tax liability.
(c) Public notice.--At least 30 days prior to adoption of
the resolution, the governing body shall give public notice of
its intent to adopt a resolution or ordinance to establish a
proposed tax credit and conduct at least one public hearing on
the issue.
(d) Specific notice.--A municipality that establishes a tax
credit under subsection (a) shall notify:
(1) The commissioner in the manner and pursuant to any
schedule prescribed by the commissioner.
(2) The department in the manner and pursuant to any
schedule prescribed by the department.
Section 302. Claim.
An individual who satisfies all of the following criteria may
claim a tax credit established under this act:
(1) The individual is subject to an earned income tax
imposed by a municipality that has established a tax credit
under section 301.
(2) Compliance with any of the following:
(i) The individual is certified by the commissioner
under section 504.
(ii) The individual is certified by the department
under section 704.
Section 303. Limitations.
A tax credit established under this act may be used against
only the individual's earned income tax liability for the
current taxable year.
20090SB0597PN0647 - 5 -
CHAPTER 5
VOLUNTEER FIRE SERVICE CREDIT
Section 501. Volunteer fire service credit program.
(a) Establishment.--Within 90 days of the effective date of
this section, the commissioner shall establish a volunteer fire
service credit program that establishes the annual requirements
for the designation of a volunteer firefighter as in active
service at a volunteer fire company.
(b) Activities.--The volunteer fire service credit system
shall consider the following activities in determining credit
toward a designation of active service:
(1) The number of emergency calls to which a volunteer
firefighter responds.
(2) The level of training and participation in formal
training and drills for a volunteer firefighter.
(3) The total amount of time expended by a volunteer
firefighter on administrative and other support services,
including fundraising and facility or equipment maintenance.
(4) The involvement in other events or projects that aid
the financial viability, emergency response or operational
readiness of a volunteer fire company.
(c) Reporting.--The Pennsylvania Fire Information Reporting
System or any other system as determined by the commissioner
shall be used to submit information required in the service
record report.
Section 502. Service record.
(a) Log.--The chief of a volunteer fire company or the
chief's designee shall establish and maintain a service log that
documents the activities of each volunteer firefighter that
qualify for credit toward active service under the volunteer
20090SB0597PN0647 - 6 -
fire service credit system and the calculation of the total
credits earned for each volunteer firefighter in the volunteer
fire company.
(b) Review.--Service logs established and maintained by
volunteer fire companies shall be subject to periodic review by
the Auditor General, the governing body of the municipality
where the volunteer fire company is located and the governing
body of a municipality where the volunteer fire company provides
fire protection services or volunteer emergency services.
Section 503. Service record report.
(a) Report.--The chief of a volunteer fire company or the
chief's designee shall, within 15 days of the end of the
calendar year, submit a report to the commissioner that complies
with the requirements under subsection (b).
(b) Contents.--The report shall include all of the
following:
(1) The name and address of each volunteer firefighter
in the volunteer fire company.
(2) A calculation of the total number of credits
qualified by each volunteer firefighter and a determination
whether each volunteer firefighter qualifies for a
designation as an active emergency responder.
(3) Any additional information deemed necessary by the
commissioner.
Section 504. Certification.
(a) Compliance.--On or before March 1 of each year the
commissioner shall certify for each individual for whom the
commissioner has received volunteer firefighter information
either that the individual has met the requirements for
certification as an active emergency responder under the
20090SB0597PN0647 - 7 -
volunteer firefighter service credit system or the number of
credits toward certification that the individual has received.
(b) Documentation.--The commissioner shall develop a
procedure and a system to document the certification of active
volunteer firefighters for tax purposes under this act and to
provide notification of the certification to all of the
following:
(1) Each municipality that notifies the commissioner of
the establishment of a tax credit under this act.
(2) Each volunteer firefighter listed on a service
record report.
CHAPTER 7
VOLUNTEER EMERGENCY MEDICAL SERVICES SERVICE CREDIT
Section 701. Volunteer emergency medical services service
credit program.
(a) Establishment.--Within 90 days of the effective date of
this section, the department, in consultation with the Board of
Directors of the Pennsylvania Emergency Health Services Council,
shall establish a volunteer emergency medical services service
credit program that establishes the annual requirements for the
designation of a volunteer emergency medical services provider
in active service at an emergency medical services organization.
(b) Activities.--The volunteer emergency medical services
service credit system shall consider the following activities in
determining credit toward a designation of active service:
(1) The number of emergency calls to which a volunteer
emergency medical services responder responds.
(2) The level of training and participation in formal
training and drills for a volunteer emergency medical
provider.
20090SB0597PN0647 - 8 -
(3) The total amount of time expended by a volunteer
emergency medical services provider on administrative and
other support services, including fundraising and facility or
equipment maintenance.
(4) The involvement in other events or projects that aid
the financial viability, emergency response or operational
readiness of an emergency medical services organization.
Section 702. Service record.
(a) Log.--The chief of an emergency medical services
organization or the chief's designee shall establish and
maintain a service log that documents the activities of each
volunteer emergency medical services provider that qualify for
credit toward active service under the volunteer emergency
medical services service credit system and the calculation of
the total credits earned for each volunteer emergency medical
services provider in an emergency medical services organization.
(b) Review.--Service logs established and maintained by
emergency medical services organizations shall be subject to
periodic review by the Auditor General, the governing body of
the municipality where the emergency medical services
organization is located and the governing body of a municipality
where the emergency medical services organization provides
emergency medical services.
Section 703. Service record report.
(a) Report.--The chief of an emergency medical services
organization or the chief's designee shall, within 15 days of
the end of the calendar year, submit a report to the department
that complies with the requirements under subsection (b).
(b) Contents.--The report shall include all of the
following:
20090SB0597PN0647 - 9 -
(1) The name and address of each volunteer emergency
medical services provider in the emergency medical services
organization.
(2) A calculation of the total number of credits
qualified by each volunteer emergency medical services
provider and a determination whether each volunteer emergency
medical services provider qualifies for a designation as an
active emergency responder.
(3) Any other information deemed necessary by the
department.
Section 704. Certification.
(a) Compliance.--On or before March 1 of each year the
secretary shall certify for each individual for whom the
secretary has received volunteer emergency medical services
provider information either that the individual has met the
requirements for certification as an active emergency responder
under the volunteer emergency medical services service credit
system or the number of credits toward certification that the
individual has received.
(b) Documentation.--The department shall develop a procedure
and a system to document the certification of active volunteer
emergency medical service providers for tax purposes under this
act and to provide notification of the certification to all of
the following:
(1) Each municipality that notifies the department of
the establishment of a tax credit under this act.
(2) Each volunteer emergency medical services provider
listed on a service record report.
CHAPTER 30
MISCELLANEOUS PROVISIONS
20090SB0597PN0647 - 10 -
Section 3001. Regulations.
(a) Regulations.--The Office of State Fire Commissioner and
the department shall jointly promulgate regulations necessary to
carry out the purposes of this act. They shall coordinate the
credit programs established under sections 501(a) and 701(a), so
that credit for volunteer service as a volunteer firefighter in
active service can be combined by a municipality with any credit
for volunteer service as a volunteer emergency medical services
provider in active practice to qualify an individual who meets
the combined criteria as a volunteer active emergency responder
entitled to the municipal tax credit.
(b) Interim regulations.--The Office of State Fire
Commissioner and the department, upon conclusion of at least one
public hearing, shall jointly publish interim regulations to
carry out the purposes of this act within 90 days of the
effective date of this act. The interim regulations shall not be
subject to the act of October 15, 1980 (P.L.950, No.164), known
as the Commonwealth Attorneys Act, or the act of June 25, 1982
(P.L.633, No.181), known as the Regulatory Review Act. The
interim regulations shall expire 18 months following the
effective date of this act or when final regulations are
promulgated, whichever occurs first. Final regulations shall be
promulgated no later than 18 months following the effective date
of this act.
Section 3002. Penalties for false reporting.
The following shall apply:
(1) Any person who knowingly makes or conspires to make
a false service record report under this act to the
commissioner or to the department commits a misdemeanor of
the first degree.
20090SB0597PN0647 - 11 -
(2) Any person who knowingly provides or conspires to
provide false information that is used to compile a service
record report under this act commits a misdemeanor of the
first degree.
Section 3003. Effective date.
This act shall take effect in 30 days.
20090SB0597PN0647 - 12 -