PA HB394

Amends Title 35 (Health and Safety) of the Pennsylvania Consolidated Statutes regarding tax credits for active volunteers of fire companies and nonprofit emergency medical services agencies

Tax credits established under this chapter may be used against an active volunteer's tax liability for the current taxable year and every year thereafter, remaining in effect until the municipality repeals it

Requires municipalities that offer volunteer tax credits to provide an alternative benefit method for active volunteers who have no tax liability under the Local Tax Enabling Act or municipal real property taxes

Ensures active volunteers without applicable tax liability still receive the full benefit equivalent to the tax credit they would otherwise be awarded

Takes effect 60 days after enactment