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FOR IMMEDIATE RELEASE
September 24, 2008

Guidelines Set For  Volunteer Responders Tax Credit

Point system set at $100 for firefighters, EMS crews

State officials recently unveiled a point system for a $100 state income tax credit for active volunteer firefighters and EMS workers, according to Senator Pat Browne (R-16).

Senator Browne was the author of an amendment to the tax code bill passed as part of the Fiscal Year 2008-09 budget that authorized the tax credit.

In order to qualify for the tax credit provided under Act 66, a volunteer responder must earn at least 50 points under a recently announced point system created by the State Fire Commissioner and the Director of the Bureau of Emergency Medical Services in the Department of Health.

"Recruitment and retention are serious issues facing many volunteer fire and rescue companies," said Senator Browne, the Chairman of the Senate Finance Committee, which oversees Pennsylvania's tax policies. "This tax credit has a minimal impact on the state budget, but could be an incentive to keep volunteers in uniform and possibly attract more people to consider volunteering."

A volunteer responder is considered an active volunteer in any month in which the person is a member of a volunteer fire company, volunteer rescue company or volunteer ambulance service. No individual may be able to earn all of the required points in one category. Points must be earned in a minimum of two categories to qualify. No credit will be awarded for any activity for which the individual is compensated in any form except for reimbursement of normal expenses.

To qualify as an active volunteer, a volunteer responder needs to earn the 50 points from January 1 through December 31, 2008, as follows:

• Certifications: Fire fighters, emergency medical services (EMS) and rescue personnel who are professionally certified or recognized shall be awarded ten (10) points. A maximum of twenty (20) points can be earned in this category.

• Training Courses: Individuals shall be awarded five (5) points for each training course they attend. The course must issue a regional/state/national certificate of completion. A maximum of twenty-five (25) points can be earned in this category.

• Attendance at Organizational Meetings: Individuals shall be awarded one (1) point for each organization meeting attended. A maximum of fifteen (15) points can be earned in this category.

• Fire/EMS/Rescue Response Rate: Individuals will earn points based on how many responses the volunteer participates in as a percentage the total number of responses by the organization. The volunteer earns one (1) point for each percentage point in this category for a maximum of twenty-five (25) points.

• Related Activities: Individuals shall be awarded one (1) point for every two (2) hours of work on administration and support activities, including fundraising and maintenance of facilities and equipment. Individuals can earn a maximum of twenty-five (25) points in this category.

• Drills/Training and Education: Individuals shall be awarded five (5) points for every two (2) hours of documented in-house exercise, training or education. Individuals can earn a maximum of twenty-five (25) points in this category.

• Elected/Appointed Positions: Individuals shall be awarded ten (10) points for serving as a line officer or official within the organization. Individuals can earn a maximum of ten (10) points in this category.

• Life Membership/Active Service: Life members shall be awarded five (5) points.

• Military Leave: Individuals on active duty service with the U. S. military shall be awarded five (5) points per each month. Individuals can earn a maximum of forty (40) points in this category.

• Sleep In/Standby: Individuals shall be awarded one (1) point for each eight (8) hours of standby either in the station or as part of a rostered duty. Individuals can earn a maximum of twenty (20) points in this category. 

More information about the point system and the tax credit program is available at: http://www.osfc.state.pa.us/osfc/cwp/view.asp?a=7&q=280738&nw=1.

Contact:

Matt Moyer
(610) 821-8468