An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, providing for contributions for grants to fire companies and emergency medical services companies.

SB 211 allows Pennsylvania individual income tax filers to voluntarily contribute $1 or more to fire and emergency medical services grant programs by designating the amount on their state tax return. The contribution is deducted from any tax refund owed, not from tax revenue, and the Department of Revenue transfers the collected funds (minus administrative costs) to a restricted account for grants administered by the Office of State Fire Commissioner. This applies to all Pennsylvania taxpayers filing individual income tax returns, directly supporting fire companies and EMS providers through state grant programs. The bill takes effect for tax years ending after December 31, 2025.