PRINTER'S NO. 1754
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1393
Session of
2017
INTRODUCED BY DEASY, READSHAW, IRVIN, BOBACK, HAGGERTY, FREEMAN,
MILLARD, R. BROWN, CAUSER, KAVULICH, LONGIETTI, WATSON, RYAN,
MURT, NEILSON, BARRAR, BURNS, MENTZER, SAINATO, D. COSTA,
GABLER, KAUFER, WARD, DeLUCA, FARRY, MATZIE, PASHINSKI,
GILLEN, ZIMMERMAN, CONKLIN AND ROZZI, MAY 18, 2017
REFERRED TO COMMITTEE ON FINANCE, MAY 18, 2017
AN ACT
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," authorizing a first responders tax credit for
purposes of personal income tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVIII-H
FIRST RESPONDERS TAX CREDIT
Section 1801-H. Scope of article.
This article relates to first responders tax relief.
Section 1802-H. Definitions.
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The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
" Department. " The Department of Revenue of the Commonwealth.
" Secretary. " The Secretary of Revenue of the Commonwealth.
" Taxpayer. " An individual who is subject to tax under
Article III.
"Volunteer e mergency medical technician/paramedic. " An
individual who has been certified by the Department of Health to
provide emergency medical treatment and provides emergency
medical treatment on a volunteer basis. The term includes a
volunteer paramedic.
"Volunteer f irefighter. " An individual who is a member of a
volunteer fire company of this Commonwealth. The term includes a
volunteer member of a rescue squad or ambulance service as
defined in section 2 of the act of June 24, 1976 (P.L.424,
No.101) , referred to as the Emergency and Law Enforcement
Personnel Death Benefits Act.
Section 1803-H. Credit authorized.
(a) General rule.--A taxpayer who is a volunteer firefighter
or volunteer emergency medical technician may apply for a tax
credit from tax imposed under Article III. By September 15, the
taxpayer must submit an application to the department requesting
the tax credit. The applicant must be employed as a volunteer
firefighter or volunteer emergency medical technician for the
tax year that the credit is being requested. The tax credit may
be prorated depending on the number of days a taxpayer served as
a volunteer firefighter or volunteer emergency medical
technician.
(b) Amount.--A taxpayer that is qualified under subsection
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(a) shall receive a first responders tax credit for the taxable
year in the amount of $500 unless the secretary prorates the
amount under subsection (a). The secretary shall submit an
annual report to the General Assembly indicating the
effectiveness of the credit provided by this article not later
than March 15 following the year in which the credits are
approved. The report shall include the number of taxpayers
utilizing the credit as of the date of the report and the number
of credits approved and utilized. The report may also include
any recommendations for changes in the calculation or
administration of the credit.
Section 1804-H. Regulations.
The secretary shall promulgate regulations necessary for the
implementation and administration of this article.
Section 2. This act shall apply to taxable years beginning
after December 31, 2016.
Section 3. This act shall take effect immediately.
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