Limitations

35 Pa.C.S. § 79A14, under Incentives for Municipal Volunteers of Fire Companies and Nonprofit Emergency Medical Services Agencies.

35 Pa.C.S. § 79A14

A tax credit established under this chapter may be used against the active volunteer's tax liability for the current taxable year and every year thereafter. The tax credit established under this chapter shall remain in effect until the governing body of the municipality repeals the tax credit.