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