PA HB1087

Establishes the Active Volunteer First Responder Education Tax Credit Program to provide scholarships of up to $5,000 for full-time students (6+ credits) or $2,500 for part-time students (3+ credits) who are certified volunteer firefighters or nonprofit EMS volunteers with at least one year of service in Pennsylvania.

Business firms contributing to eligible higher education institutions for these scholarships may claim a tax credit of 50% of their contribution, capped at $2,500 annually per business firm, with an enhanced 90% credit available for contributions made in consecutive years.

Total program tax credits are capped at $10,000,000 per fiscal year, with credits awarded on a first-come, first-served basis and administered by the Department of Community and Economic Development.

Scholarship recipients must maintain active volunteer first responder status for at least five years after completing their degree or certificate program, or repay 20% of the scholarship amount for each year of non-compliance.

The program applies to taxable years beginning after December 31, 2025, and business firms may apply for tax credits only through the seventh fiscal year following the act's effective date.