Pennsylvania § 79A12 Claim

Pennsylvania Statutes

§ 79A12 — Claim

Pennsylvania § 79A12

JurisdictionPennsylvania

Title 35HEALTH AND SAFETY

PartPART V

Ch. 79AINCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND NONPROFIT EMERGENCY MEDICAL SERVICES AGENCIES

Subch.TAX CREDITS

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Bluebook

35 Pa. Cons. Stat. § 79A12 (2026).

Text

(a)Eligibility.--An individual who satisfies all of the following criteria may claim a tax credit established under this chapter:

(1)The individual is subject to a tax of a municipality that has established a tax credit under this chapter.

(2)The individual is certified under section 79A23 (relating to certification).

(b)Return.--An active volunteer may claim a tax credit provided for under this chapter when filing a joint return. The tax return form shall provide a mechanism for separating the liability of an individual for any earned income tax imposed by the school district of residence from the liability of an individual for any earned income tax imposed by the municipality.

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(a) Eligibility.--An individual who satisfies all of the following criteria may claim a tax credit established under this chapter:

(1) The individual is subject to a tax of a municipality that has established a tax credit under this chapter.

(2) The individual is certified under section 79A23 (relating to certification).

(b) Return.--An active volunteer may claim a tax credit provided for under this chapter when filing a joint return. The tax return form shall provide a mechanism for separating the liability of an individual for any earned income tax imposed by the school district of residence from the liability of an individual for any earned income tax imposed by the municipality.