An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit.

HB 2235 creates a nonrefundable Pennsylvania tax credit of up to $6,000 annually for qualified firefighters and emergency medical service (EMS) providers. It directly affects individuals who are active volunteers or employees of career/volunteer fire companies, EMS companies, or rescue services as defined under Pennsylvania law. The credit applies to the year a person becomes qualified plus the next five consecutive tax years (2027-2031), and must be claimed on tax returns with proof of eligibility. The credit expires December 31, 2037, and cannot be carried over, sold, or transferred.