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2018 Pennsylvania Consolidated Statutes
Title 35 - HEALTH AND SAFETY
Chapter 79A - Incentives for Municipal Volunteers of Fire Companies and Nonprofit Emergency Medical Services Agencies
Section 79A02 - Purpose
Universal Citation: 35 PA Cons Stat § 79A02 (2018)
§ 79A02. Purpose.
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.
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