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FOR IMMEDIATE RELEASE
October 13, 2008

A Capitol Perspective
A column by State Senator Pat Browne
16th Senatorial District

Guidelines Set for Volunteer Responders Tax Credit

Volunteer firefighters and emergency medical services personnel are an extremely vital, while often underappreciated, part of towns and communities across Pennsylvania and the United States. These dedicated, brave men and women sacrifice their time and risk their lives to provide safety and protect the people within and around their community.

Unfortunately, recruitment and retention of such volunteers are serious issues facing many volunteer fire and rescue companies today. People face increasing challenges in maintaining balance in their lives between job and family responsibilities, which makes it harder for them to volunteer their time.

It is important, when possible, that the state of Pennsylvania does whatever it can to help encourage and support these devoted volunteers. That is why I offered an amendment to the tax code bill, as part of this year's budget (FY 2008-09), that authorized a tax credit for active volunteer firefighters and EMS personnel. This tax credit will hopefully be an incentive to keep volunteers in uniform and possibly attract more people to consider volunteering, while having a minimal impact on the state budget.

Volunteer firefighters and EMS personnel can earn a $100 credit towards their state income tax based on a point system if at least 50 points are earned.  The system was created by the State Fire Commissioner and the Director of the Bureau of Emergency Medical Services in the Department of Health.

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 is 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.

The 50 points must be earned between January 1, 2008 and December 31, 2008. There are eight categories under which a volunteer can qualify.  These are the areas: 

• 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 of 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 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.

Volunteers can find out more information about the point system and the tax credit program by visiting: http://www.osfc.state.pa.us/osfc/cwp/view.asp?a=7&q=280738&nw=1.

Our volunteer firefighters and emergency medical service workers deserve not only our support and admiration but also our assistance. This tax credit program is a great way to show them that their time and efforts are not going without notice.

State Senator Pat Browne represents the 16th Senatorial District and serves as Chairman of the Senate Finance Committee.