In tax credit and tax benefit administration, further providing for definitions; providing for volunteer certified emergency medical technician and volunteer firefighter tax credit; and imposing duties on the Department of Revenue.
Summary
SB 526 would amend Pennsylvania’s Tax Reform Code to create a new personal income tax credit for eligible volunteer certified emergency medical technicians and volunteer firefighters. The bill adds a new article to the tax code establishing definitions, an application process, eligibility standards, and administration rules for the credit. To qualify, a taxpayer must be a Pennsylvania resident, have at least two full years of service by the end of the taxable year, have responded to at least 20% of emergency calls during that period, and still be an active volunteer at the time of filing. The maximum credit is $500 per eligible taxpayer.
The bill also directs the Department of Revenue to issue forms and guidelines, allows the credit to be applied to a spouse’s liability on a joint return, and requires annual reporting to legislative committees on the number of credits claimed and the amount approved. The credit would apply to tax years beginning after December 31, 2026, and it cannot be carried forward, carried back, refunded, sold, or assigned. Taxpayers who claim the credit without meeting the requirements must repay the credit with interest.
Impact
SB 526 would expand the Tax Reform Code by adding a new tax credit program for volunteer EMS personnel and volunteer firefighters, creating new administrative duties for the Department of Revenue and new compliance obligations for applicants. It would affect individual Pennsylvania income taxpayers who serve as qualifying volunteers, as well as nonprofit emergency medical services agencies and volunteer fire companies that may need to document service and response levels. The bill would also require annual legislative reporting and establish repayment penalties for improper claims.
Sentiment
No committee transcripts or recorded votes were provided, so the available context does not show formal debate or a documented vote pattern. Based on the bill’s sponsorship and structure, the measure appears to be framed as a supportive, incentive-based policy intended to recognize and retain volunteer emergency responders. The broad bipartisan-looking sponsor list suggests generally favorable interest, but the absence of discussion or votes prevents a more specific assessment of support or opposition.
Contention
The main potential points of contention are the eligibility thresholds and administrative burden. The requirement that a volunteer have two full years of service and respond to at least 20% of calls may be seen as too restrictive by some volunteers or agencies, while others may view it as necessary to target the credit to active, reliable responders. Another possible issue is verification and enforcement, since the bill relies on self-certification and Department of Revenue administration, and improper claims trigger repayment with interest. The $500 credit amount and the fact that it is nonrefundable and nontransferable may also draw differing views on whether the incentive is sufficient.
In tax credit and tax benefit administration, further providing for definitions; in research and development tax credit, further providing for limitation on credits; and providing for Angel Investment Tax Credit.
In tax credit and tax benefit administration, further providing for definitions; providing for paid family and medical leave tax credit; and establishing the Family and Medical Leave Tax Credit Program.
In personal income tax, further providing for classes of income; in corporate net income tax, further providing for definitions; in tax credit and tax benefit administration, further providing for definitions; and providing for personal health investment tax credit.