Bill > HB1087

This bill establishes the Active Volunteer First Responder Education Tax Credit Program to support volunteer first responders in pursuing higher education. The program allows eligible volunteer firefighters and emergency medical service volunteers who have served for at least one year to receive scholarships up to $5,000 for full-time students (or $2,500 for part-time students) at approved higher education institutions. Business firms can receive tax credits for contributing to these scholarships, with credits limited to 50% of their contribution and not exceeding $2,500 annually. Participants must maintain active volunteer status for five years after completing their education, or they will be required to repay a prorated portion of the scholarship. The total aggregate tax credits available are capped at $10 million per fiscal year, and the program will be administered by the Department of Community and Economic Development. Businesses can apply for these tax credits, with incentives for consecutive-year contributions, and the program will be available for taxable years starting after December 31, 2025. The bill aims to support and incentivize volunteer emergency service providers by helping them access higher education while maintaining their commitment to community service.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1087