Bill > HB1672

This bill establishes a tax credit program designed to recruit and retain firefighters and emergency medical service providers in Pennsylvania. The tax credit allows qualifying taxpayers who are active, paid, or volunteer firefighters or emergency medical service providers to claim up to $2,500 against their tax liability for wages earned, beginning in tax years after December 31, 2024. Eligible individuals can claim the credit for the year they first become a qualified taxpayer and the two subsequent tax years, provided they remain employed in a qualifying field. The credit is available for individuals who become qualifying taxpayers between January 1, 2026, and December 31, 2028, and the Department of Revenue's authority to issue these tax credits will expire on December 31, 2031. Importantly, the tax credit cannot be carried over, carried back, sold, assigned, or transferred. The bill defines qualifying professionals as those working in career emergency medical services, emergency medical services companies, fire companies, volunteer emergency medical services companies, volunteer fire companies, and volunteer rescue companies, as defined under Pennsylvania law. The Department of Revenue will be responsible for publishing guidelines and creating regulations to implement this tax credit program.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1672