SB526

In tax credit and tax benefit administration, further providing for definitions; providing for volunteer certified emergency medical technician and volunteer firefighter tax credit; and imposing duties on the Department of Revenue.

Introduced·3/26/25
Introduced Text

Pennsylvania SB526 establishes a tax credit for volunteer certified emergency medical technicians and volunteer firefighters.

Pennsylvania SB526 amends the Tax Reform Code of 1971 to include a tax credit for volunteer certified emergency medical technicians and volunteer firefighters. Eligible taxpayers must be residents of Pennsylvania, have at least two years of service, and respond to at least 20% of their agency's or company's emergency calls. The tax credit is $500 and can be applied to the taxpayer's or their spouse's tax liability if filing jointly. The Department of Revenue must adopt guidelines for administering the credit and submit annual reports to the General Assembly starting in 2027.

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

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8
13
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Democratic CaucusRepublican Caucus

History

Mar 26, 2025

Senate

Referred to Finance