SB 211 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, providing for contributions for grants to fire companies and emergency medical services companies.

PRINTER'S NO.    161

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        SENATE BILL
                        No. 211
                                               Session of
                                                 2025

     INTRODUCED BY BROOKS, PENNYCUICK, PHILLIPS-HILL, FONTANA, FARRY,
        CULVER, COSTA, KANE, BROWN, KEARNEY, TARTAGLIONE AND
        SANTARSIERO, FEBRUARY 3, 2025

     REFERRED TO FINANCE, FEBRUARY 3, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in personal income tax, providing for
11      contributions for grants to fire companies and emergency
12      medical services companies.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    The act of March 4, 1971 (P.L.6, No.2), known as
16   the Tax Reform Code of 1971, is amended by adding a section to
17   read:
18      Section 315.15.    Contributions for Grants to Fire Companies
19   and Emergency Medical Services Companies.--(a)    Beginning with
20   taxable years ending after December 31, 2025, the department
21   shall provide a space on the Pennsylvania individual income tax
22   return form whereby an individual may contribute to grant
 1   programs administered by the Office of State Fire Commissioner
 2   under 35 Pa.C.S. Ch. 78 Subchs. B (relating to Fire Company
 3   Grant Program) and C (relating to Emergency Medical Services
 4   Grant Program). An individual may so contribute by designating
 5   the amount of the contribution, not less than one dollar ($1),
 6   on the Pennsylvania individual income tax return. The designated
 7   contribution shall be deducted from the tax refund to which the
 8   individual is entitled and shall not constitute a change against
 9   the income tax revenues due to the Commonwealth.
10      (b)   The department shall determine annually the total amount
11   designated under this section, less reasonable administrative
12   costs, and shall report the amount to the State Treasurer who
13   shall transfer the amount to a restricted revenue account within
14   the General Fund to be used by the Office of State Fire
15   Commissioner to fund grants issued by the Office of State Fire
16   Commissioner under 35 Pa.C.S. Ch. 78 Subchs. B and C.
17      (c)   The department shall provide adequate information
18   concerning the checkoff for grant programs administered by the
19   Office of State Fire Commissioner under 35 Pa.C.S. Ch. 78
20   Subchs. B and C in its instructions which accompany the
21   Pennsylvania income tax return forms. The information concerning
22   the checkoff shall include the listing of an address furnished
23   by the Office of State Fire Commissioner to which contributions
24   may be sent by taxpayers wishing to contribute to this effort
25   but who do not receive refunds.
26      (d)   The Office of State Fire Commissioner shall report
27   annually to the respective committees of the Senate and the
28   House of Representatives which have jurisdiction over the Office
29   of State Fire Commissioner on the amount received through the
30   checkoff plan and how the money was utilized.

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1     Section 2.    This act shall take effect in 60 days.




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