Act 172, the Volunteer Firefighter Tax Credit, allows municipalities to offer tax credits to active volunteer firefighters and emergency medical service (EMS) personnel through a Volunteer Service Credit Program. Eligible volunteers may receive a real estate tax credit, an earned income tax credit, or both, depending on the municipality.
Act 191 allows school districts to offer tax credits to active volunteer firefighters and emergency medical service (EMS) personnel through a Volunteer Service Credit Program. Eligible volunteers may receive a real estate tax credit, an earned income tax credit, or both, depending on the school district.
Each municipality and school district sets its own rules, eligibility requirements, and service criteria, so the program may differ by location. Requirements may include training, meeting attendance, emergency response activity, and other volunteer service.
The municipal or school district earned income tax credit must be a flat amount set by the municipality or school district.
If the volunteer owes less in earned income tax than the credit amount, the credit is limited to the amount of tax owed.
The credit only applies to earned income collected by the municipality under the Local Tax Enabling Act. It does not apply to earned income taxes collected for open space purposes or to replace the occupational assessment tax.
Only active volunteers who live in the municipality may qualify. Nonresidents cannot receive the credit from that municipality or school district.
Eligible volunteers apply for the credit when filing their earned income tax return and must provide documentation from the volunteer entity. showing they qualify.
Members of a volunteer fire company or nonprofit EMS agency may qualify if they meet the service requirements.
This can include emergency responders as well as members who serve in other volunteer roles. The municipality or school district determines the requirements for each type of membership.
A municipality or school district can only provide the credit to volunteers who live within that municipality or school district.
If volunteers serve a fire company or EMS agency but live in a neighboring municipality, the neighboring municipality or school district would need to establish its own program for those residents to receive a credit.
Each municipality or school district establishes its own requirements for earning the Volunteer Firefighter Tax Credit. Act 172 states the municipalities or school districts must consider activities such as:
Other factors may include:
The municipality or school district works with the volunteer fire company or EMS agency to establish its requirements. Social members should not qualify for the tax credit.
If an emergency responder is injured while responding to an emergency and can no longer serve as an active volunteer because of the injury, they may still qualify for the tax credit.
The volunteer must submit an application along with documentation from a licensed physician. The credit may be available for up to five consecutive tax years.
If a municipality has adopted an Act 172 program, an active volunteer must submit an application for certification to their fire chief or EMS supervisor.
If a school district has adopted an Act 191 program, an active volunteer must submit an application for certification to their fire chief or EMS supervisor.
The chief or supervisor confirms that the volunteer meets the program requirements, or that they cannot continue serving because of an eligible injury. The application is then sent to the municipality for review.
| Municipality |
| Abington Township (Montgomery County) |
| Adams Township (Butler County) |
| Albion Borough (Erie County) |
| Alburtis Borough (Lehigh County) |
| Allegheny Township (Westmoreland County) |
| Bear Creek Township (Luzurne County) |
| Bowmanstown Borough (Carbon County) |
| Buffalo Township (Butler County) |
| Center Township (Butler County) |
| Cherry Township (Sullivan County) |
| Chestnuthill Township (Monroe County) |
| Clarks Summit Borough (Lackawanna County) |
| Clearfield Township (Butler County) |
| Coolbaugh Township (Monroe County) |
| Cornplanter Township (Venango County) |
| Cranberry Township (Butler County) |
| Davidson Township (Sullivan County) |
| Eagle Mere (Sullivan County) |
| East Buffalo Township (Union County) |
| Edinboro Borough (Erie County) |
| Eldred Township (Monroe County) |
| Evans City Borough (Butler County) |
| Forward Township (Butler County) |
| Franklin Township (Carbon County) |
| Genesee Township (Potter County) |
| Girard Borough (Erie County) |
| Greene Township (Erie Township) |
| Hamromy Borough (Butler County) |
| Hanover Township (Beaver County) |
| Harrisonville Borough (Butler County) |
| Hatfield Township (Montgomery County) |
| Hickory Township (Lawrence County) |
| Jackson Township (Butler County) |
| Jefferson Township (Lackawanna County) |
| Jim Thorpe Borough (Carbon County) |
| Jim Thorpe Borough (Carbon County) |
| Kidder Township (Carbon County) |
| Kingston Township (Luzurne County) |
| Lancaster Township (Butler County) |
| Lehighton Borough (Carbon County) |
| Lehman Township (Pike County) |
| Ligonier Borough (Westmoreland County) |
| Lower Frederick Township (Montgomery County) |
| Lower Gwynedd Township (Montgomery County) |
| Lower Macungie Township (Lehigh County) |
| Lower Pottsgrove Township (Montgomery County) |
| Lower Towamensing Township (Carbon County) |
| Macungie (Lehigh County) |
| Mahoning Township (Carbon County) |
| Mars Borough (Butler County) |
| Mercer Township (Butler County) |
| Middle Smithfield Township (Monroe County) |
| Mifflin Township (Columbia County) |
| Millcreek Township (Erie County) |
| Monroe Township (Snyder County) |
| Montgomery Township (Montgomery County) |
| Moosic Borough (Lackawanna County) |
| Muddy Creek Township (Butler County) |
| Murrysville (Westmoreland County) |
| Murrysville (Westmoreland County) |
| Neshannock Township (Lawrence County) |
| New Brighton (Beaver County) |
| North East Borough (Erie County) |
| North East Township (Erie County) |
| North Huntingdon (Westmoreland County) |
| North Wales (Montgomery County) |
| North Whitehall Township (Lehigh County) |
| Oakland Township (Butler County) |
| Penn Forest Township (Carbon County) |
| Penn Township (Westmoreland County) |
| Pine Creek Township (Jefferson County) |
| Pocono Township (Monroe County) |
| Price Township (Monroe County) |
| Salem Township (Westmoreland County) |
| Saxonburg Borough (Butler County) |
| Schwenksville Borough (Montgomery County) |
| Scottdale Borough (Westmoreland County) |
| Seven Fields Borough (Butler County) |
| Skippack Township (Montgomery County) |
| Slipper Rock Borough (Butler County) |
| Smithfield Township (Monroe County) |
| South Buffalo Township (Armstrong County) |
| Spring Brook Township (Lackawanna County) |
| Stroud Township (Monroe County) |
| Stroudsburg Borough (Monroe County) |
| Summit Township (Butler County) |
| Summit Township (Erie County) |
| Taylor Borough (Lackawanna County) |
| Tobyhanna (Monroe County) |
| Tunkhannock Township (Monroe County) |
| Upper Gwynedd Township (Montgomery County) |
| Upper Hanover Township (Montgomery County) |
| Upper Yoder Township (Cambria County) |
| Valencia Borough (Butler County) |
| Washington Township (Lehigh County) |
| West Mead Township (Crawford County) |
| West Newton Borough (Westmoreland County) |
| Westfall Township (Pike County) |
| Whitehall Township (Lehigh County) |
| Whitpain Township (Montgomery County) |
| Worchester Township (Montgomery County) |
| Zelienople (Butler County) |
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