Bill > HB1758

This bill repeals the existing provisions related to employment sanctions for volunteer firefighters and introduces a new chapter providing a volunteer emergency responders employer tax credit. The new law creates protections and incentives for employers who support volunteer emergency responders, including prohibiting employment discrimination against these volunteers. Employers can receive a tax credit of up to $10,000 per fiscal year (with a total statewide annual limit of $5 million) for providing paid leave to employee-volunteers responding to emergencies or participating in training. The tax credit can be up to 50% of the employer's qualified tax liability. The law applies to both private and public sector employers, allowing employee-volunteers to take leave for emergency responses or training without losing pay or facing workplace penalties. Employee-volunteers must provide official notice and documentation from their emergency service organization when taking such leave. The tax credit program will become applicable for taxable years beginning after December 31, 2025, and the Department of Revenue will be required to submit annual reports assessing the effectiveness of the tax credits. The legislation aims to support and encourage volunteer emergency service by protecting and incentivizing employers who support these critical community volunteers.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1758