Bill
Bill > HB2235
PA HB2235
PA HB2235Providing for Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit.
summary
Introduced
02/20/2026
02/20/2026
In Committee
02/20/2026
02/20/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," providing for Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit.
AI Summary
This bill establishes a new tax credit in Pennsylvania for firefighters and emergency medical service providers, aiming to encourage recruitment and retention within these critical professions. The credit, known as the Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit, will be available for taxable years beginning after December 31, 2026, and will expire on December 31, 2037. Qualified taxpayers, defined as individuals who are active volunteer firefighters or emergency medical service providers, or employed first responders in various career or volunteer emergency services, can claim a nonrefundable tax credit of up to $6,000 against their tax liability under Article III of the Tax Reform Code of 1971. This credit can be claimed for the year an individual becomes a qualified taxpayer and for the next five consecutive years, provided they remain qualified. The bill specifies that this tax credit cannot be carried over, carried back, sold, assigned, or transferred, and the Department of Revenue will be responsible for publishing guidelines and potentially promulgating regulations for its implementation.
Committee Categories
Budget and Finance
Sponsors (9)
Brenda Pugh (R)*,
Marty Causer (R),
Mark Gillen (R),
Carol Hill-Evans (D),
Andrew Kuzma (R),
Milou Mackenzie (R),
Jeffrey Olsommer (R),
Nikki Rivera (D),
Dave Zimmerman (R),
Last Action
Referred to Finance (on 02/20/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.palegis.us/legislation/bills/2025/hb2235 |
| BillText | https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB2235/PN2928 |
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