PA HB1758

Repeals existing employment sanctions provisions (Subchapter C of Chapter 74) that protected volunteer firefighters from termination or discipline for responding to emergency calls before work

Creates new Volunteer Emergency Responders Employer Tax Credit allowing private employers to claim up to 50% of their qualified tax liability (maximum $10,000 per taxpayer per year) for providing paid leave to employee-volunteers responding to emergencies or attending training

Caps total tax credits statewide at $5,000,000 per fiscal year, with credits administered by the Department of Revenue and applicable to taxable years beginning after December 31, 2025

Prohibits employers from refusing to hire, terminating, or discriminating against employees who are volunteer emergency responders, with violators required to reinstate employees and pay lost wages, benefits, and attorney fees within a two-year statute of limitations

Allows Commonwealth and political subdivision employees who are volunteers to receive paid emergency response leave subject to employer-adopted policies, with required documentation from emergency service organization officers