State Tax Credit for Volunteer Firefighters
December 5, 2022 04:43 PM to All Senate Members
Circulated By
Senator Michele Brooks
R Senate District 50
Memo
In the near future, I will be reintroducing Senate Bill 454 of last session to help our local communities recruit and retain volunteer firefighters by creating a state tax credit for active volunteer firefighters.
A volunteer firefighter who has been active for two years will qualify for a $500 tax credit for taxes owed to the state Department of Revenue, and a volunteer firefighter who has been active for six years or more will qualify for a $1,000 tax credit.
In order to qualify, the volunteer firefighter must be a resident of the Commonwealth and an active member of a volunteer fire company at the time their tax return is filed. Any amount of this tax credit that cannot be applied to that year’s tax liability could be carried over and applied to the individual’s tax liability for the following year.
Senate Bill 454 of the 2021-2022 session was cosponsored by Senators Langerholc, Santarsiero, Street, Martin, Scavello, Bartolotta, Argall, Stefano, Aument, J. Ward, Phillips-Hill, Mastriano, Tartaglione, Schwank, Pittman, Costa, K. Ward, Dush, Kane and Collett.
Please join me in cosponsoring this legislation. As the SR 6 report clearly demonstrated, our volunteer fire companies are in a state of crisis, with the ranks of firefighters available to answer emergency calls dwindling to alarming new lows. This tax credit is one way to help attract and keep those who willingly and unselfishly serve and protect the people and property in our communities.
Please do not hesitate to contact my office with any questions and thank you for your support.
A volunteer firefighter who has been active for two years will qualify for a $500 tax credit for taxes owed to the state Department of Revenue, and a volunteer firefighter who has been active for six years or more will qualify for a $1,000 tax credit.
In order to qualify, the volunteer firefighter must be a resident of the Commonwealth and an active member of a volunteer fire company at the time their tax return is filed. Any amount of this tax credit that cannot be applied to that year’s tax liability could be carried over and applied to the individual’s tax liability for the following year.
Senate Bill 454 of the 2021-2022 session was cosponsored by Senators Langerholc, Santarsiero, Street, Martin, Scavello, Bartolotta, Argall, Stefano, Aument, J. Ward, Phillips-Hill, Mastriano, Tartaglione, Schwank, Pittman, Costa, K. Ward, Dush, Kane and Collett.
Please join me in cosponsoring this legislation. As the SR 6 report clearly demonstrated, our volunteer fire companies are in a state of crisis, with the ranks of firefighters available to answer emergency calls dwindling to alarming new lows. This tax credit is one way to help attract and keep those who willingly and unselfishly serve and protect the people and property in our communities.
Please do not hesitate to contact my office with any questions and thank you for your support.
Legislation
Document - Introduced as SB 148
State Tax Credit for Volunteer Firefighters
December 5, 2022 04:43 PM to All Senate Members
Circulated By
BROOKS
Memo
In the near future, I will be reintroducing Senate Bill 454 of last session to help our local communities recruit and retain volunteer firefighters by creating a state tax credit for active volunteer firefighters.
A volunteer firefighter who has been active for two years will qualify for a $500 tax credit for taxes owed to the state Department of Revenue, and a volunteer firefighter who has been active for six years or more will qualify for a $1,000 tax credit.
In order to qualify, the volunteer firefighter must be a resident of the Commonwealth and an active member of a volunteer fire company at the time their tax return is filed. Any amount of this tax credit that cannot be applied to that year’s tax liability could be carried over and applied to the individual’s tax liability for the following year.
Senate Bill 454 of the 2021-2022 session was cosponsored by Senators Langerholc, Santarsiero, Street, Martin, Scavello, Bartolotta, Argall, Stefano, Aument, J. Ward, Phillips-Hill, Mastriano, Tartaglione, Schwank, Pittman, Costa, K. Ward, Dush, Kane and Collett.
Please join me in cosponsoring this legislation. As the SR 6 report clearly demonstrated, our volunteer fire companies are in a state of crisis, with the ranks of firefighters available to answer emergency calls dwindling to alarming new lows. This tax credit is one way to help attract and keep those who willingly and unselfishly serve and protect the people and property in our communities.
Please do not hesitate to contact my office with any questions and thank you for your support.
A volunteer firefighter who has been active for two years will qualify for a $500 tax credit for taxes owed to the state Department of Revenue, and a volunteer firefighter who has been active for six years or more will qualify for a $1,000 tax credit.
In order to qualify, the volunteer firefighter must be a resident of the Commonwealth and an active member of a volunteer fire company at the time their tax return is filed. Any amount of this tax credit that cannot be applied to that year’s tax liability could be carried over and applied to the individual’s tax liability for the following year.
Senate Bill 454 of the 2021-2022 session was cosponsored by Senators Langerholc, Santarsiero, Street, Martin, Scavello, Bartolotta, Argall, Stefano, Aument, J. Ward, Phillips-Hill, Mastriano, Tartaglione, Schwank, Pittman, Costa, K. Ward, Dush, Kane and Collett.
Please join me in cosponsoring this legislation. As the SR 6 report clearly demonstrated, our volunteer fire companies are in a state of crisis, with the ranks of firefighters available to answer emergency calls dwindling to alarming new lows. This tax credit is one way to help attract and keep those who willingly and unselfishly serve and protect the people and property in our communities.
Please do not hesitate to contact my office with any questions and thank you for your support.
Document
Introduced as SB 148
Generated 03/23/2025 05:42 PM