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PA HB1306
Bill
Status
Engrossed
6/23/2025
Primary Sponsor
Justin Fleming
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AI Summary
- Excludes the first $5,000 in lifetime contributions by fire companies, fire departments, or municipalities to an eligible volunteer firefighter's service award program from Pennsylvania personal income tax
- Exempts distributions from service award programs from state income tax for eligible volunteer firefighters who are 65 years of age or older
- Defines "eligible volunteer firefighter" as someone approved by authorities of a duly organized fire company and actively performing fire protection or emergency services
- Establishes definitions for volunteer firefighter defined benefit plans and defined contribution plans maintained by fire companies, departments, or sponsoring municipalities
- Applies to taxable years beginning on or after January 1, 2025, with the act taking effect 60 days after enactment
Legislative Description
In personal income tax, further providing for definitions and for classes of income.
Last Action
Referred to Finance
6/24/2025
Committee Referrals
Finance6/24/2025
Appropriations6/11/2025
Finance4/28/2025
Full Bill Text
No bill text available