On July 9, 2008, the Governor signed into law Act 66 (House Bill 377), which amended the Tax Reform Code of 1971. This provides for a volunteer responder retention and recruitment tax credit against the volunteer responder’s State income tax liability.  The tax credit must be earned in 2008, but may be applied against the volunteer responder’s State income tax liability for not only 2008, but also against the State income tax liability for three succeeding taxable years, until the tax credit has been exhausted. The maximum amount of the tax credit is $100.  To qualify for the tax credit the volunteer responder must earn the number of points jointly prescribed by the State Fire Commissioner (Commissioner) and the Director of the Bureau of Emergency Medical Services (Director) in the Department of Health to be certified as an active volunteer.

The Pennsylvania Emergencies Health Services Council created this worksheet to assist EMS personnel in calculating the points each member must accumate in order to be eligible for this tax credit. It should also assist those in the Fire Service: PEHSC-Volunteer-tax-credit-worksheet.pdf.

Members must use PA Schedule OC-V to claim this tax credit:  2008_pa40sch_oc_v.pdf.

For members that have be active for the full year, this partially completed PC-V form may printed to claim the tax credit. Members will need to complete the fields specific to each individual: 2008_pa-40oc-v_fillin-HTVFC.pdf

This form can be completed within Adobe Acroread, and printed: 2008_pa-40oc-v_fillin.pdf

After completing PA Schedule OC-V, have Scott Milham (Chief) or Mike Coogan (President) sign it.

Example Points: