PA HB1672

Creates a personal income tax credit of up to $2,500 annually for active paid or volunteer firefighters and emergency medical service providers in Pennsylvania

Eligible recipients include individuals working or volunteering for career EMS, fire companies, volunteer EMS companies, volunteer fire companies, and volunteer rescue companies

Tax credit may be claimed for up to three consecutive years beginning when the taxpayer first qualifies, provided they remain employed in a qualifying field

Applies to individuals who become qualifying taxpayers between December 31, 2025 and January 1, 2029, with the Department of Revenue's authority to issue credits expiring December 31, 2031

Credits cannot be carried over, carried back, sold, assigned, or transferred; taxpayers must provide proof of qualification to the Department of Revenue