An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; providing for volunteer certified emergency medical technician and volunteer firefighter tax credit; and imposing duties on the Department of Revenue.

This bill creates a $500 annual tax credit for Pennsylvania residents who serve as active volunteer certified emergency medical technicians (EMTs) or volunteer firefighters. To qualify, individuals must have at least two full years of service by December 31 of the tax year and respond to at least 20% of their agency's emergency calls during that period. The credit applies to tax liability starting with taxable years beginning after December 31, 2026, and cannot be carried over, refunded, or sold. The Department of Revenue will administer the credit, require self-certification, and submit annual reports to the General Assembly on its usage.