Bill > SB526

This bill establishes a new tax credit for active volunteer certified emergency medical technicians (EMTs) and volunteer firefighters in Pennsylvania. To be eligible, a volunteer must be a Pennsylvania resident, have at least two full years of service, and have responded to at least 20% of their agency or company's emergency calls. Qualified volunteers can claim a $500 tax credit against their state income tax liability, beginning with the tax year starting after December 31, 2026. Volunteers must self-certify their service and residency status when claiming the credit, and the credit cannot be carried over, refunded, sold, or assigned to another party. The Department of Revenue is required to develop guidelines for the credit, create necessary forms, and submit annual reports to legislative committees detailing the number of volunteers who utilized the credit and the total amount of credits approved. If a taxpayer falsely claims the credit, they must repay the full amount plus interest. The bill aims to incentivize and recognize the critical volunteer service provided by emergency medical technicians and firefighters in Pennsylvania by offering a modest financial benefit to those who consistently contribute to their local emergency services.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=526