
News
Pennsylvania Passes Income Tax Credit for Volunteer Firefighters/EMS Personnel
The State of Pennsylvania has adopted legislation that would create a one-year, $100 income tax credit for volunteer firefighters and EMS personnel. The measure will give volunteer emergency responders in the state approximately $4.5 million in total. By contrast, the services provided by Pennsylvania’s volunteer firefighters save the state’s tax payers more than $2 billion each year.
“I’m very pleased that the State of Pennsylvania will be providing tax credits to volunteer firefighters,” said NVFC Pennsylvania Alternate Director, Robert Timko. “This benefit is significant not only financially, but as a recognition of the value of the services provided by volunteers in this state.”
Nationally, the volunteer fire service saves local tax payers approximately $37.2 billion per year. Some states and many local units of government have discovered that providing benefits to volunteer first responders helps them boost recruitment and retention.
Volunteer benefits come in various forms. Communities provide length of service award programs (LOSAPs, pension-like programs for volunteer first responders), various tax and fee reductions, small cash payments for emergency calls responded to, reimbursement for expenses incurred, and a variety of others ranging from gym memberships to a free round of golf. The types and levels of benefit vary widely by community. Pennsylvania joins Delaware, Louisiana, Maryland, and South Carolina as states that provide income tax relief to their volunteer emergency service providers.
The Supporting Emergency Responders Volunteer Efforts (SERVE) Act, which is supported by the NVFC, would create a $1,000 federal income tax credit for volunteer firefighters and EMS personnel. The House bill (H.R. 5700) was introduced on April 3 by Representative Maurice Hinchey (D-NY), while Senate companion legislation (S. 2846) was introduced on April 10 by Senator Charles Schumer (D-NY). The NVFC encourages you to contact your U.S. Representative and Senators to ask them to co-sponsor the SERVE Act.

