Pennsylvania § 79A11 Program authorization

Pennsylvania Statutes

§ 79A11 — Program authorization

Pennsylvania·Title 35 HEALTH AND SAFETY·Part PART V·Ch. 79A INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND NONPROFIT EMERGENCY MEDICAL SERVICES AGENCIES·Subch. TAX CREDITS

(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 set forth in the ordinance or resolution the total amount of the tax credit that will be offered to an individual. If an individual's earned income tax liability is less than the amount of the tax credit offered, the individual's tax credit must equal the individual's tax liability.

(c)Public notice.--At least 30 days prior to adoption of the ordinance or resolution, the governing body shall give public notice of its intent to adopt an ordinance or resolution to establish a tax credit and conduct at least one pub

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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 set forth in the ordinance or resolution the total amount of the tax credit that will be offered to an individual. If an individual's earned income tax liability is less than the amount of the tax credit offered, the individual's tax credit must equal the individual's tax liability.

(c) Public notice.--At least 30 days prior to adoption of the ordinance or resolution, the governing body shall give public notice of its intent to adopt an ordinance or resolution to establish a tax credit and conduct at least one public hearing on the issue.

(d) Specific notice.--A municipality that establishes a tax credit under this chapter shall notify the commissioner in the manner prescribed by the commissioner.

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Legislative History

(Oct. 29, 2020, P.L.739, No.91, eff. 60 days) 2020 Amendment.Act 91 amended subsecs. (a) and (b). Cross References.Section 79A11 is referred to in section 79A03 of this title.