27 chapters · 385 sections in this title.
35 Pa.C.S. § 79A01 Scope of chapter
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This chapter relates to incentives for municipal volunteers of fire companies and nonprofit emergency medical services agencies.
35 Pa.C.S. § 79A02 Purpose
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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 ser…
35 Pa.C.S. § 79A03 Definitions
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The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Active volunteer." A volunteer for a volunteer fire company or nonprofit emergency medical services agency who has comp…
35 Pa.C.S. § 79A11 Program authorization
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(a) Establishment.--A municipality that levies an earned income tax may establish by ordinance or resolution a tax credit against an individual's liability imposed under Chapter 3 of the Local Tax Enabling Act for active service as a volunteer. (b) Amount.--A municipality shall s…