Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB2235

Introduced
2/20/26  

Caption

Providing for Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit.

Impact

The introduction of this tax credit could significantly influence the staffing levels within Pennsylvania’s emergency services. By providing financial incentives, the bill aims to motivate more individuals to enter the firefighting and emergency medical fields, thus potentially improving emergency response times and service quality. Moreover, this tax relief could alleviate some financial burdens for emergency responders, making these positions more appealing compared to other job opportunities in the labor market. The bill is set to benefit not only the individuals who qualify but also the communities that rely on these vital services.

Summary

House Bill 2235 proposes a Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit aimed at incentivizing individuals to join and remain in these crucial roles. The bill establishes a nonrefundable tax credit of up to $6,000 that qualified taxpayers, defined as active firefighters and emergency medical service providers, may claim against their tax liabilities starting from taxable years after December 31, 2026. This initiative addresses the ongoing challenge of recruiting and retaining personnel in emergency services, which has significant implications for public safety in communities across Pennsylvania.

Contention

Despite the potential benefits, there may be discussions surrounding the adequacy of the credit and whether it will have the desired impact on recruitment and retention rates. Some may argue that a single tax credit may not be sufficient to address the broader systemic issues facing these sectors, such as funding for training or equipment. Moreover, there could be debates over the administration of this tax credit and the criteria for eligibility, as well as concerns regarding its financial impact on the state's budget, which might spur opposition from those wary of fiscal implications.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1672

Providing for Firefighter and Emergency Medical Service Provider Recruitment and Retention Tax Credit.

PA HB334

In tax credit and tax benefit administration, further providing for definitions; and providing for Pennsylvania Individual Recruitment and Retention Tax Credit.

PA SB526

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.

PA HB820

In tax credit and tax benefit administration, further providing for definitions; and providing for working Pennsylvanians tax credit.

PA S2441

Concerns recruitment and retention of volunteer firefighters; appropriates $2 million.

PA A900

Concerns recruitment and retention of volunteer firefighters; appropriates $2 million.

PA SB2700

Length of Service Award Program for recruitment and retention of volunteer firefighters; extend repealer on.

PA SB506

Providing for Child Care Staff Recruitment and Retention Program.

PA HB07199

An Act Concerning Firefighter Recruitment And Retention.

PA SB986

In Pennsylvania Economic Development for a Growing Economy (PA EDGE) Tax Credits, providing for Pennsylvania space economy.

Similar Bills

No similar bills found.