Section 1613-H.2. Miscellaneous.
(a) Municipal Pension Aid Fund and Fire Insurance Tax Fund.--
(1) The implementation and administration of this article, and the sale of tax credits authorized by this article, shall not impact the funding available via the Municipal Pension Aid Fund or the Fire Insurance Tax Fund established in section 902(b.1) of the Tax Reform Code of 1971, for firemen's relief pension or retirement purposes or for police pension retirement or disability purposes.
(2) Each fiscal year in which tax credits are claimed under this article, the Department of Revenue shall transfer from the General Fund to the Municipal Pension Aid Fund and to the Fire Insurance Tax Fund amounts necessary to offset the impact of these claims based on the provisions of section 902(b.1) of the Tax Reform Code of 1971.
(b) (Reserved).
(1613-H.2 added July 12, 2026, P.L.265, No.21)