The purpose of this chapter is to authorize municipalities to enact a tax credit against an active volunteer's tax liability as a financial incentive to:
(1) Acknowledge the value and the absence of any public cost for volunteer fire protection and nonprofit emergency medical services provided by active volunteers.
(2) Encourage individuals to volunteer or for former volunteers to consider rejoining as active volunteers in a volunteer fire company or nonprofit emergency medical services agency.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Section 79A01 - Scope of chapter
Section 79A11 - Program authorization
Section 79A13 - Real property tax credit
Section 79A21 - Volunteer service credit program
Section 79A22 - Service record
Section 79A24 - Rejection and appeal
Section 79A31 - Penalties for false reporting