Senate Approves Waugh and Baker Tax Credit Bills For Volunteer Firefighters and EMS Workers

HARRISBURG – Following a morning press conference where they were joined by fellow Senators and emergency responders, Senators Mike Waugh (R-York) and Lisa Baker (R-Luzerne) garnered Senate passage of their three-bill package to provide tax credits to fire and emergency service volunteers and their employers. 

"Pennsylvania currently has a very commendable 70,000 volunteer emergency personnel; however, our 2,462 volunteer fire and EMS departments continue to struggle with recruitment and retention," said Waugh.  "Tax credits are one way we can assist them in their efforts to attract and retain dedicated volunteers." 

The three bills passed by the Senate today are as follows:  

• Senate Bill 1314 (Baker) – Establishes a $500 tax credit for active members of volunteer firefighting and emergency medical services organizations, as certified by the State Fire Commissioner or the Director of the Emergency Medical Services Office in the Department of Health.
• Senate Bill 1315 (Waugh) – Creates a post-secondary education tuition reimbursement program, providing volunteer firefighters, emergency services personnel, and fire police a reimbursement of 50 percent for each course credit, to be paid directly to the college or university.
• Senate Bill 1316 (Baker) – Establishes a $1,000 tax credit against an employer's personal income tax for each volunteer fire and emergency services member who is employed.  The credit could not exceed $5,000 per employer during a specific tax year.

Waugh's SB 1315 was amended in the Senate Appropriations Committee last week to expand the tuition reimbursement program to volunteers attending independent colleges and universities.  Prior to the amendment only students attending community college, a state-related university, or a state-owned university were eligible.  In order to maintain an equitable reimbursement level, the reimbursement rate for students at independent institutions will be up to 50 percent of the state-related institutions' average tuition cost.

"Our young people are the future of our communities and our emergency response crews," said Waugh.  "It is because of them I introduced SB 1315 to allow them to continue serving as a volunteer while furthering their education." 

Waugh also acknowledged that this package of legislation is long-overdue for the rest of Pennsylvania's emergency responders as well. 

"This package of bills will provide much-needed assistance to Pennsylvania's volunteer fire and emergency response personnel – who often work full-time jobs outside of their volunteer duties – and the companies that employ them," Waugh said.  "These dedicated personnel work long hours, face enormous risks and often make financial sacrifices to serve the community." 

Senate Bills 1314, 1315, and 1316 are results of the 2004 "Senate Resolution 60 First Responder Commission Report," which included recommendations made by a bi-partisan commission established the previous year under Senate Resolution 60, sponsored by Waugh.  The commission was charged with studying and enhancing emergency services across the Commonwealth.  

The bills will now be sent to the House for consideration.