Firefighters/EMS Can File for $100 Income Tax Credit

Volunteers’ Tax Credit is based on service in 2008

Volunteer firefighters and EMS personnel can now apply for a new state income tax credit of up to $100, according to Elder Vogel Jr. (R-47).

Senator Vogel said the Volunteer Responder Retention and Recruitment Tax Credit provides up to $100 for responders to use against their state personal income tax. No one will receive more money back in the form of a tax refund than he/she paid in state income tax. However, if the entire credit cannot be used on a volunteer’s 2008 income tax return, it can be carried over for up to three years until the tax credit has been exhausted.

Under the law, the state established a points system by which fire, rescue and EMS volunteers can accumulate points necessary to be eligible for the tax credit. Responders must have earned a total of 50 points during the 2008 calendar year through obtaining certifications, attending training courses and organizational meetings, through response rates, sleep-in and standby times, holding elected and/or appointed positions, lifetime membership, military leave, and other related administrative and support activities.

Responders must have their primary volunteer company’s president or chief certify the points by signing the PA-40 Schedule OC-V tax form provided by the PA Department of Revenue. The tax form is available on the state Department of Revenue’s website at www.revenue.state.pa.us. (Click on “Forms and Publications” on the left, then “2008,” and scroll down to PA-40 Schedule OC-V.)

Volunteer fire and rescue personnel with questions about the points system can call the State Fire Commissioner’s Office at 1-800-670-3473 or send an email to ra-fire@state.pa.us . Volunteer ambulance personnel who have questions about the points system should call the state Department of Health, Bureau of Medical Services, at (717) 787-8740 or visit www.health.state.pa.us/ems.

CONTACT: Anne Stine
(717) 787-3076

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