An Act amending Title 35 (Health and Safety) of the Pennsylvania Consolidated Statutes, in incentives for municipal volunteers of fire companies and nonprofit emergency medical services agencies, further providing for definitions, for volunteer service credit program, for service record, for certification and for duties of State Fire Commissioner.

SB 138 creates a standardized volunteer service credit program for firefighters, emergency medical services (EMS) volunteers, and HAZMAT team members in Pennsylvania. It requires local governments to establish programs measuring volunteer contributions - like emergency response calls, training hours, and administrative support - to determine eligibility for tax credits. Volunteers must be certified through a multi-step process involving their organization’s leadership and local government review. The bill also mandates detailed service logs and sets specific requirements for HAZMAT team members, such as maintaining certifications and attending four annual drills. This program directly affects municipal volunteers seeking tax credits for their service.