Pennsylvania HB 1087: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, establishing the Active Volunteer First Responder Education Tax Credit Program.

Bill Text

PRINTER'S NO. 1204
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1087
Session of
2025
INTRODUCED BY STEELE, MADDEN, SANCHEZ, PROBST, GIRAL, KENYATTA,
BRENNAN, HILL-EVANS, DEASY, MAYES, BOROWSKI, CEPEDA-FREYTIZ,
RIVERA, MALAGARI, D. WILLIAMS, SCOTT AND GREEN, APRIL 1, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 1, 2025
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," establishing the Active Volunteer First Responder
Education Tax Credit Program.
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-I
ACTIVE VOLUNTEER FIRST RESPONDER
EDUCATION TAX CREDIT
Section 1801-I. Scope of article.
This article relates to the Active Volunteer First Responder
Tax Credit.
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Section 1802-I. Definitions.
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:
"Active volunteer first responder." A volunteer for a
volunteer fire company or nonprofit emergency medical services
agency who is certified under 35 Pa.C.S. § 79A23 (relating to
certification).
"Approved institution of higher learning." Any of the
following:
(1) A public college or technical institute that is
established and operated in accordance with the act of March
10, 1949 (P.L.30, No.14), known as the Public School Code of
1949, by a local sponsor that provides a two-year,
postsecondary, college-parallel, terminal-general, terminal-
technical, out-of-school youth or adult education program or
any combination of the programs.
(2) An institution that is part of the State System of
Higher Education under Article XX-A of the Public School Code
of 1949, and all branches and campuses of a State-owned
institution.
"Approved program of education." A curriculum or course of
study pursued at an approved institution of higher learning.
"Business firm." An entity authorized to do business in this
Commonwealth and subject to taxes imposed under Article III, IV,
VI, VII, VIII, IX, XV or XX or a tax imposed under Article XVI
of the act of May 17, 1921 (P.L.682, No.284), known as The
Insurance Company Law of 1921. The term includes a pass-through
entity, including a pass-through entity the purpose of which is
making contributions under this article and whose shareholders,
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partners or members are composed of owners or employees of other
business firms.
"Contribution." A donation of cash, personal property or
services, the value of which is the net cost of the donation to
the donor or the pro rata hourly wage, including benefits, of
the individual performing the service.
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Eligible organization." An approved institution of higher
learning that is determined to be eligible by the department.
"Eligible student." An active volunteer first responder who
meets the following criteria:
(1) Is a resident of this Commonwealth.
(2) Has been an active volunteer first responder for a
period of at least one year in this Commonwealth.
(3) Has enrolled as a student in an approved program of
education at an approved institution of higher learning.
(4) Provides the approved institution of higher learning
with a sworn or official statement by the Office of the State
Fire Commissioner or the chief or president of the volunteer
emergency medical services agency, attesting that the
applicant is a member in good standing of the volunteer
emergency medical services agency or volunteer fire company.
"Nonprofit emergency medical services agency." An emergency
medical services agency, as defined in 35 Pa.C.S. § 8103
(relating to definitions), that is chartered as a nonprofit
corporation.
"Program." The Active Volunteer First Responder Education
Tax Credit Program established under section 1803-I(a).
"Scholarship." An award under this article to pay tuition
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and school-related fees to attend an approved institution of
higher learning.
"School-related fees." A fee charged by an approved
institution of higher learning to all students for books,
instructional materials, technology equipment and services,