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, furt . . .her providing for limitations.
Summary
HB394 amends Pennsylvania’s law governing tax credits for municipal volunteers of fire companies and nonprofit emergency medical services agencies. The bill revises the “limitations” section of Title 35 to clarify that an active volunteer may use the tax credit against current-year tax liability and any future tax liability, and that the credit remains available until the municipality’s governing body repeals it. It also adds a requirement that if a volunteer has no liability under the Local Tax Enabling Act or on municipal real property taxes, the municipality must provide an alternative method so the volunteer still receives the full value of the credit.
In practical terms, the bill is aimed at preserving the usefulness of volunteer incentive tax credits and preventing them from being lost when a volunteer does not owe the specific taxes against which the credit would normally be applied. The legislation does not create a new credit program; rather, it adjusts how an existing municipal volunteer incentive is administered and ensures municipalities have a mechanism to deliver the benefit in full.
Impact
HB394 would amend Section 79A14 of Title 35 of the Pennsylvania Consolidated Statutes, affecting the administration of municipal volunteer tax credits for fire company and nonprofit EMS volunteers. It would require municipalities that offer the credit to provide an alternative benefit when a volunteer lacks sufficient local tax liability, and it would confirm that the credit can be carried forward against future liability until repealed by the municipality. The bill primarily affects municipal governing bodies, volunteer firefighters, volunteer EMS personnel, and local tax administration under the Local Tax Enabling Act.
Sentiment
Based on the bill text and available context, the measure appears to be generally supportive of volunteer emergency services and intended to strengthen recruitment and retention incentives. The sponsors listed from both parties suggest a broadly favorable approach, and there is no recorded committee debate or vote history in the provided materials indicating opposition. Overall, the bill seems to reflect consensus around preserving the value of volunteer tax credits for fire and EMS personnel.
Contention
The main policy issue raised by the bill is administrative rather than ideological: municipalities would need to determine an alternative way to deliver the credit when a volunteer has no applicable tax liability. That could create implementation questions for local governments about how to structure the substitute benefit and how to value it. Another possible point of concern is that the bill preserves municipal discretion to offer or repeal the credit, so the benefit still depends on local governing body action rather than creating a statewide mandate.
In incentives for municipal volunteers of fire companies and nonprofit emergency medical services agencies, further providing for definitions, for volunteer service credit program, for service record, for certification and for duties of State Fire Commissioner.
In emergency medical services system, further providing for emergency medical responders, for emergency medical technicians, for emergency medical services vehicle operators and for advanced life support ambulances.