Home Table of Contents

§ 79A12. Claim

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 35 Pa.C.S.A. Health and SafetyEffective: January 20, 2017

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 35 Pa.C.S.A. Health and Safety
Part V. Emergency Management Services (Refs & Annos)
Chapter 79A. Incentives for Municipal Volunteers of Fire Companies and Nonprofit Emergency Medical Services Agencies
Subchapter B. Tax Credits
Effective: January 20, 2017
35 Pa.C.S.A. § 79A12
§ 79A12. Claim
Currentness
(a) Eligibility.--An individual who satisfies all of the following criteria may claim a tax credit established under this chapter:
(1) The individual is subject to a tax of a municipality that has established a tax credit under this chapter.
(2) The individual is certified under section 79A23 (relating to certification).
(b) Return.--An active volunteer may claim a tax credit provided for under this chapter when filing a joint return. The tax return form shall provide a mechanism for separating the liability of an individual for any earned income tax imposed by the school district of residence from the liability of an individual for any earned income tax imposed by the municipality.

Credits

2016, Nov. 21, P.L. 1509, No. 172, § 1, effective in 60 days [Jan. 20, 2017].
35 Pa.C.S.A. § 79A12, PA ST 35 Pa.C.S.A. § 79A12
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document