PA HB2235

Creates a nonrefundable state income tax credit of up to $6,000 per year for firefighters and emergency medical service providers, including both volunteers and paid personnel working for fire companies, EMS companies, and rescue companies

Eligible individuals may claim the credit for up to 6 consecutive tax years (the year they first qualify plus five additional years), provided they remain qualified

Tax credit applies to taxable years beginning after December 31, 2026, and before January 1, 2032, with the entire article expiring December 31, 2037

Credits cannot be carried over, carried back, sold, assigned, or transferred; claimants must submit proof of eligibility to the Department of Revenue

Act takes effect 60 days after enactment and amends the Tax Reform Code of 1971