HB 1189 — An Act amending Titles 35 (Health and Safety) and 75 (Vehicles) of the Pennsylvania Consolidated Statutes, providing for COVID-19 enforcement officer disability benefits, for COVID-19 health care professionals reporting and for volunteer emergency responders employer tax credit; and, in general provisions, providing for extensions for COVID-19 disaster emergency.

Scope of subchapter.

This subchapter relates to employment sanctions.

§ 7422.

Definitions.

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Discipline." The taking of an action against an employee which adversely affects his regular pay to an extent greater than permitted by section 7425 (relating to lost time), his job status, his opportunity for promotion or his right to any benefit granted by the employer to other similarly situated employees.

"Discriminate." To discharge or to discipline in a manner inconsistent with the employer's treatment of other similarly situated employees who are injured in the course of their employment or related activities.

"Employer." An individual, partnership, association, corporation, business trust or a person or group of persons acting directly or indirectly in the interest of an employer in relation to any employee.

"Line of duty." Going to, coming from or during fire prevention and safety activities which includes fire prevention, first aid, rescue and salvage, ambulance service, fire police work, assistance at accidents, control of crowds both on the fire grounds and at occasions of public or general assembly, animal rescue, abatement of conditions due to storm, flood or general peril, abatement or removal of hazards to safety and other activities as are commonly undertaken by fire companies, ambulance services or rescue squads or their affiliated organizations.

20190HB1189PN2742 - 4 - § 7423.

Prohibition on termination and discipline.

No employer shall terminate or discipline an employee who is a volunteer fireman, a volunteer member of the fire police or a volunteer member of an ambulance service or rescue squad and, in the line of duty, has responded to a call prior to the time he was due to report for work resulting in a loss of time from his employment.

§ 7424.

Prohibition on discrimination.

No employer shall discriminate against an employee because the employee has been injured in the line of duty as a volunteer fireman, a volunteer member of the fire police or a volunteer member of an ambulance service or rescue squad, nor shall an employer discriminate against an employee injured in the line of duty as a volunteer fireman, a volunteer member of the fire police or a volunteer member of an ambulance service or rescue squad who subsequently returns to work after receiving workers' compensation benefits under the act of June 2, 1915 (P.L.736, No.338), known as the Workers' Compensation Act.

§ 7425.

Lost time.

Time lost from employment as provided in section 7423 (relating to prohibition on termination and discipline) may be charged to the regular pay of the employee.

§ 7426.

Statements.

An employee losing time as provided in section 7423 (relating to prohibition on termination and discipline) shall supply his employer with a statement from the chief executive officer of his volunteer fire company, ambulance service or rescue squad or its affiliated organization stating that he responded to a call and the time of the call.

§ 7427.

Violations.

20190HB1189PN2742 - 5 - (a) Employers.--An employer who willfully and knowingly violates this subchapter shall be required to revoke a disciplinary action and any penalty attached thereto or to reinstate such employee to his former position and shall be required to pay the employee all lost wages and benefits for the period between termination and reinstatement and reasonable attorney fees incurred in an action to recover lost wages and benefits.

(b) Statute of limitations.--An action to enforce this subchapter shall be commenced within two years of the date of violation, and the action shall be commenced in the court of common pleas of the county in which the employer is located.] Section 2.

Title 35 is amended by adding a chapter to read:

CHAPTER 74A VOLUNTEER EMERGENCY RESPONDERS EMPLOYER TAX CREDIT Subchapter A.

Preliminary Provisions B.

Private Sector Incentives C.

Public Sector Incentives SUBCHAPTER A PRELIMINARY PROVISIONS Sec.

74A01.

Scope of chapter.

74A02.

Definitions.

74A03.

Employment discrimination prohibited.

§ 74A01.

Scope of chapter.

This chapter relates to volunteer emergency responders employer tax credit.

§ 74A02.

Definitions.

The following words and phrases when used in this chapter 20190HB1189PN2742 - 6 - shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Commonwealth." A department, agency, board, commission or instrumentality of State government.

"Line"Discipline." ofTo duty."take Goingaction to,against comingan fromemployee orwhich duringadversely fireaffects preventionthe andemployee's safetyregular activities,pay includingto firean prevention,extent firstnot aid,provided rescuefor andin salvage,this ambulancechapter, service, fire police work, assistance at accidents, control of crowds both on the fireemployee's groundsjob andstatus ator occasionsopportunity offor publicpromotion or generalthe assembly,employee's animalright rescue, abatement of conditions due to storm,any floodbenefit orgranted generalby peril,the abatementemployer or removal of hazards to safety and other activitiessimilarly assituated areemployees. commonly undertaken by fire companies, ambulance services or rescue squads or affiliated organizations.

"Qualified"Discriminate." taxTo liability."discharge Theor liabilityto fordiscipline taxesin imposeda undermanner Articleinconsistent III,with IV,the VI,employer's VII,treatment VIII,of IXother similarly situated employees who are injured in the course of employment or XV.related activities.

The"Employee-volunteer." termA shallmember notof includea taxvolunteer withheldemergency byservice anorganization employerwho fromis anin employeethe underemploy Articleof III.the Commonwealth, a political subdivision or a private employer.

"Tax"Employer." credit."An Theindividual, volunteerpartnership, emergencyassociation, responderscorporation, employerbusiness taxtrust creditor provideda person or group of persons who controls and directs a worker under thisan article.express or implied contract of hire and who pays the worker's salary or wages.

"Taxpayer."The Aterm personincludes thatthe hasCommonwealth aand qualifiedits taxpolitical liabilitysubdivisions. as defined in this article.

"Volunteer"Line emergencyof responder."duty." AGoing memberto, ofcoming afrom volunteeror emergencyduring servicefire organizationprevention whoand issafety inactivities, thewhich employinclude fire prevention, first aid, rescue and salvage, ambulance service, fire police work, assistance at accidents, control of crowds both on the Commonwealth,fire agrounds politicaland subdivisionat occasions of public or angeneral employer.assembly, animal rescue, abatement of conditions due to storm, flood or general peril, abatement or removal of hazards to safety and 20190HB1189PN2742 - 7 - other activities as are commonly undertaken by fire companies, ambulance services or rescue squads or affiliated organizations.

20190HB1189PN3565"Pass-through -entity." 2A -partnership "Volunteeras emergencydefined servicein organization."section An301(n.0) organizationof thatthe isact aof volunteerMarch fire4, company,1971 volunteer(P.L.6, ambulanceNo.2), serviceknown oras volunteerthe rescueTax company,Reform asCode thoseof terms1971, areor a Pennsylvania S corporation as defined in 35section Pa.C.S.301(n.1) of the Tax Reform Code of 1971.

(relating"Political tosubdivision." HealthA andcounty, Safety),city, orborough, volunteerincorporated hazardoustown, materialtownship, responsehome team.rule municipality, school district or municipal authority.

Section"Qualified 1703-L.tax liability." The liability for taxes imposed under Article III, IV, VI, VII, VIII, IX or XV of the Tax Reform Code of 1971.

VolunteerThe respondersterm employerdoes not include a tax credit.withheld by an employer from an employee under Article III of the Tax Reform Code of 1971.

(a)"Tax Application.--Acredit." taxpayerThe mayvolunteer applyemergency toresponders theemployer department for a tax credit established under thissection section.74A11 (relating to volunteer emergency responders employer tax credit).

The"Taxpayer." applicationAn shallentity bethat submittedis onsubject theto forma requiredtax byimposed theunder departmentArticle andIII, shallIV, includeVI, allVII, VIII, IX or XV of the followingTax information:Reform Code of 1971.

The term does not include a tax withheld by an employer from an employee under Article III of the Tax Reform Code of 1971.

"Volunteer ambulance service." A nonprofit chartered corporation, association or organization located in this Commonwealth, which is licensed by the Department of Health, is not associated or affiliated with a hospital and which is regularly engaged in the provision of emergency medical services, including basic life support or advanced life support services and utilizes advanced life support squad vehicles as defined in 28 Pa.

Code § 1021.2 (relating to definitions).

The 20190HB1189PN2742 - 8 - term does not include a corporation, association or organization that is primarily engaged in the operation of invalid coaches which are intended for the routine transport of persons who are convalescent or otherwise nonambulatory and do not ordinarily require emergency medical treatment while in transit.

"Volunteer emergency service organization." An organization which is a volunteer fire company, volunteer ambulance service, volunteer rescue company or volunteer hazardous material response team.

"Volunteer fire company." A nonprofit chartered corporation, association or organization located in this Commonwealth which provides fire protection or rescue services and which may offer other voluntary emergency services within this Commonwealth.

Voluntary emergency services provided by a volunteer fire company may include voluntary ambulance and voluntary rescue services.

"Volunteer hazardous material response team." A nonprofit chartered corporation, association or organization located in this Commonwealth whose members are certified and organized to provide emergency response services to mitigate actual or potential immediate threats to public health and the environment in response to the release or threat of a release of a hazardous material.

The term includes teams certified to perform stabilization actions needed to remove threats to public health and the environment from hazardous material releases.

"Volunteer rescue company." A nonprofit chartered corporation, association or organization located in this Commonwealth which provides rescue service in this Commonwealth.

§ 74A03.

Employment discrimination prohibited.

(a) General rule.--It is unlawful for an employer to refuse 20190HB1189PN2742 - 9 - to hire or employ an individual because the individual is a member of a volunteer emergency service organization.

(b) Prohibition on discipline and discrimination for time lost.-- (1) It is unlawful for an employer to discipline or discriminate or to discharge from employment an employee- volunteer with respect to base salary, hire, tenure, terms, conditions or privileges of employment for the reason that the employee-volunteer responded to an emergency call prior to the time the employee-volunteer was due to report to work, resulting in loss of time from employment, if the employee- volunteer satisfies the requirements of paragraph (2).

(2) An employee-volunteer who loses time for reasons specified in this section shall immediately upon arriving at work inform the employee-volunteer's employer or immediate supervisor that the employee-volunteer has been called to respond to an emergency.

The employee-volunteer losing time as provided for under this chapter shall supply the employee- volunteer's employer with a statement from the chief executive officer of the volunteer emergency service organization for which the employee-volunteer volunteers stating that employee-volunteer responded to a call and the time of the call.

(3) If an employee-volunteer is employed by a private employer, any time lost from employment may be charged against the employee-volunteer's regular salary or wages or the private employer may apply for the tax credits provided under section 74A11(a) (relating to volunteer responders employer tax credit).

(4) If an employee-volunteer is employed by the 20190HB1189PN2742 - 10 - Commonwealth or a political subdivision, payment of salary or wages for time lost from employment shall be based on a policy adopted by the Commonwealth or the political subdivision.

(c) Discrimination because of injury.--It is unlawful for an employer to discipline or to discharge from employment or to otherwise discriminate against an employee-volunteer with respect to hiring, compensation, tenure, terms, conditions or privileges of employment because the employee-volunteer has been injured in the line of duty and has subsequently returned to work, regardless of whether the employee-volunteer received any workers' compensation benefits under the act of June 2, 1915 (P.L.736, No.338), known as the Workers' Compensation Act.

(d) Legal action.--An employer who willfully and knowingly violates the provisions of this chapter shall:

(1) Revoke disciplinary action or penalty imposed against an employee-volunteer or reinstate the employee- volunteer to his or her former position.

(2) Pay the employee-volunteer all lost wages and benefits for the period between termination and reinstatement and reasonable attorney fees which are incurred in an action to recover lost wages and benefits.

(e) Period of limitations.--An action to enforce the provisions of this chapter shall be commenced within a period of two years from the date of violation, and the action shall be commenced in the court of common pleas of the county in which the employer is located.

SUBCHAPTER B PRIVATE SECTOR INCENTIVES Sec.

20190HB1189PN2742 - 11 - 74A11.

Volunteer emergency responders employer tax credit.

74A12.

Application for tax credit.

74A13.

Review and approval.

74A14.

Limitations.

74A15.

Shareholder, owner or member pass-through.

74A16.

Guidelines.

74A17.

Applicability.

74A18.

Reports.

§ 74A11.

Volunteer emergency responders employer tax credit.

(a) Eligibility.--A taxpayer that is an employer shall be eligible to receive a tax credit against qualified tax liability if the taxpayer permits an employee-volunteer to take a paid leave of absence for any of the following:

(1) In response to an emergency call or to respond to an emergency call prior to the start of work.

(2) At the written request of the chief executive officer of the volunteer emergency service organization in order to participate as a student or instructor in training appropriate to the volunteer emergency services organization.

(b) Official notice required.-- (1) In order to qualify for the paid leave of absence as provided for in subsection (a)(1), the employee-volunteer shall provide notice that the employee-volunteer has been called to respond to an emergency or provide notice that employee-volunteer responded to a call and the time of the call and request that a leave of absence be granted.

(2) In order to qualify for the paid leave of absence as provided for in subsection (a)(2), the employee-volunteer shall provide the employer, within 14 days of the scheduled training, a signed statement from the chief executive officer 20190HB1189PN2742 - 12 - of the volunteer emergency service organization that includes the reason and amount of time needed for the employee- volunteer to complete the training along with a request that a leave of absence be granted.

§ 74A12.

Application for tax credit.

A taxpayer may apply to the department for a tax credit certificate under this section.

The application must be on a form required by the department and shall include all of the following information:

(2) Documentation of the following for each eligible volunteeremployee-volunteer emergency responder in which a tax credit is being claimed:

(i) theName nameand address of the volunteeremployee-volunteer. emergency responder;

(ii) theTotal addresswages ofpaid by the volunteertaxpayer emergencyto responder;the employee-volunteer.

(iii) TheWages numberpaid ofby hoursthe taxpayer to the employee- volunteer emergencypaid responderunder missedsection work74A11(a) due(relating to servingvolunteer inresponders theemployer linetax ofcredit). duty;

and (iv) theDocumentation amountas ofrequired wagesby paidsection to74A11(a) the(2) volunteeror emergency(b). responder during missed work due to serving in the line of duty.

(b)§ Review74A13. and approval.--The department shall:

Review and approval.

(a) Duties.--The department shall do all of the following:

(2) Notify anthe applicant within 30 days of receipt of the application of theits department's determination.

20190HB1189PN3565(b) -Issuance.--If 3an -application (c)is Certificate.--Uponapproved, approval of an application, the department shall awardissue the taxpayer a tax credit tocertificate bewithin used15 againstdays qualified20190HB1189PN2742 tax- liabilities13 in- accordanceof with this article and issue the recipientapproval. a tax credit certificate.

Section§ 1704-L.74A14.

(a) Amount.--A tax credit certificate issued under this section shallmay equalnot theexceed least50% of the sum of wages paid to all the taxpayer's volunteer emergency responders during the taxable year in which the tax credit is being sought, 20% of a taxpayer's qualified tax liabilityliability. or $10,000.

(b) Prohibition.--In granting tax credits,credits under this chapter, the department may not grantdo moreany thanof $5,000,000the infollowing: tax credit certificates in a fiscal year.

Section(1) 1705-L.Grant more than $5,000,000 in tax credit certificates in any fiscal year.

Carryover,(2) carrybackGrant andmore salethan or$10,000 assignmentin of tax credit.credit certificates to a single taxpayer in any fiscal year.

(a)(c) GeneralUnused rule.--Ifcredits.--A the taxpayer cannot use the entire amount of the tax credit for the taxable year in which the taxpayer is eligible for the credit, the excess may not be carriedentitled over to succeedingcarry taxableforward, yearscarry andback usedor asobtain a creditrefund againstof the qualifiedunused tax liabilitycredit. of the taxpayer for those taxable years.

Each(d) timeSale theor reassignment.--A tax credit ismay carriednot over to a succeeding taxable year, it shall be reducedsold byor thereassigned. amount that was used as a credit during the immediately preceding taxable year.

The§ tax74A15. credit provided by this article may be carried over and applied to succeeding taxable years for no more than one taxable year following the first taxable year for which the taxpayer was entitled to claim the credit.

(b)Shareholder, Application.--Aowner taxor creditmember approvedpass-through. by the department in a taxable year shall first be applied against the taxpayer's qualified liability for the current taxable year as of the date 20190HB1189PN3565 - 4 - on which the credit was approved before the tax credit can be applied against any tax liability under subsection (a).

(c)(a) Limitations.--AShareholder taxpayerentitlement.--If isa Pennsylvania S corporation does not entitledhave toan carryeligible back,tax obtainliability against which the tax credit may be applied, a refundshareholder of,of sellthe orPennsylvania assignS ancorporation unusedshall be entitled to a tax credit.credit equal to the tax credit determined for the Pennsylvania S corporation for the taxable year multiplied by the percentage of the Pennsylvania S corporation's distributive income to which the shareholder is entitled.

Section(b) 1706-L.Pass-through entity entitlement.--If a pass-through entity other than a Pennsylvania S corporation does not have tax liability against which the tax credit may be applied, an owner or member of the pass-through entity shall be entitled to a tax credit equal to the tax credit determined for the pass-through entity for the taxable year multiplied by the percentage of the 20190HB1189PN2742 - 14 - pass-through entity's distributive income to which the owner or member is entitled.

Department(c) duties.Additional credit.-- (1) Except as provided under paragraph (2), the tax credit provided under subsection (a) or (b) shall be in addition to any other tax credit to which a shareholder, owner or member of a pass-through entity is otherwise entitled under this chapter.

(a)(2) Guidelines.--TheA departmentpass-through shallentity developand writtena guidelinesshareholder, necessaryowner foror themember implementationof anda administrationpass-through ofentity may not claim a tax credit under this article.chapter for the same employee-volunteer.

§ 74A16.

Guidelines.

The department, in conjunction with the Department of Revenue, shall develop written guidelines necessary for the implementation and administration of this chapter.

(b)§ Report74A17. to General Assembly.-- (1) No later than June 1, 2021, and each June 1 thereafter, the department shall submit a report on the effectiveness of the tax credits granted under this article.

Applicability.

This chapter shall apply to taxable years beginning after December 31, 2019.

§ 74A18.

Reports.

No later than June 1, 2021, and each June 1 thereafter, the department shall submit a report on the effectiveness of the tax credits granted under this chapter.

(2) The report shall be submitted to all of the following:

(i)(1) The chairperson and minority chairperson of the 20190HB1189PN2742 - 15 - Appropriations Committee of the Senate.

(ii)(2) The chairperson and minority chairperson of the Finance Committee of the Senate.

(iii)(3) The chairperson and minority chairperson of the Appropriations Committee of the House of Representatives.

(iv)(4) The chairperson and the minority chairperson of the Finance Committee of the House of Representatives.

SectionSUBCHAPTER 1707-L.C PUBLIC SECTOR INCENTIVES Sec.

Applicability.74A21.

20190HB1189PN3565Emergency -response 5leave -of Thisabsence. article shall apply to taxable years beginning after December 31, 2019.

Section§ 2.74A21.

ThisEmergency actresponse shallleave takeof effectabsence. in 60 days.

(a) Optional paid leave.--An officer or employee of the Commonwealth or a political subdivision who is an employee- volunteer may be entitled to leave work in response to an emergency call without loss of pay, time or efficiency, subject to the terms and conditions of a policy adopted by the Commonwealth or political subdivision.

(b) Official notice required.--In order to qualify for the paid leave as provided for in subsection (a), the employee- volunteer shall:

(1) Inform his or her employer or immediate supervisor that the employee-volunteer has been called to respond to an emergency and request that a leave of absence be granted.

(2) Supply his or her employer with a statement from the chief executive officer of the emergency service organization stating that he or she responded to a call and the time of the call.

TITLETHE 35ACT OF THEMARCH PENNSYLVANIA4, CONSOLIDATED1971 (P.L.6, NO.2), KNOWN AS <-- STATUTESTHE TAX REFORM CODE OF 1971, IS AMENDED BY ADDING CHAPTERSAN ARTICLE TO 20190HB1189PN2742 - 16 - READ:

CHAPTERARTICLE 57XVII-L COVID-19VOLUNTEER ENFORCEMENTEMERGENCY OFFICERRESPONDERS DISABILITYEMPLOYER BENEFITSTAX SEC.CREDIT SECTION 1701-L.

5701.SCOPE OF ARTICLE.

SCOPETHIS OFARTICLE CHAPTER.RELATES TO THE VOLUNTEER RESPONDERS EMPLOYER TAX CREDIT.

5702.SECTION 1702-L.

ENFORCEMENT OFFICER DISABILITY BENEFITS.

§ 5701.

SCOPE OF CHAPTER.

THIS CHAPTER RELATES TO ENFORCEMENT OFFICER DISABILITY BENEFITS RELATING TO COVID-19.

§ 5702.

ENFORCEMENT OFFICER DISABILITY BENEFITS.

(A) GENERAL RULE.--A PERSON COVERED UNDER SECTION 1(A) OF THE ACT OF JUNE 28, 1935 (P.L.477, NO.193), REFERRED TO AS THE ENFORCEMENT OFFICER DISABILITY BENEFITS LAW, WHO CONTRACTS OR IS DIAGNOSED WITH CORONAVIRUS DISEASE 2019 (COVID-19), AS IDENTIFIED IN THE PROCLAMATION OF DISASTER EMERGENCY ISSUED BY THE GOVERNOR ON MARCH 6, 2020, PUBLISHED AT 50 PA.B.

1644 (MARCH 21, 2020), OR IS SUBJECT TO QUARANTINE RESULTING FROM EXPOSURE TO COVID-19, AND BY REASON THEREOF IS TEMPORARILY INCAPACITATED FROM PERFORMING HIS DUTIES, SHALL BE COMPENSATED IN ACCORDANCE WITH SECTION 1(A) OF THE THE ENFORCEMENT OFFICER DISABILITY BENEFITS LAW.

(B) LIMITATION.--A BENEFIT RECEIVED UNDER SUBSECTION (A) SHALL BE LIMITED TO 60 DAYS FOR EACH INCIDENT.

CHAPTER 58 COVID-19 HEALTH CARE PROFESSIONALS REPORTING SEC.

20190HB1189PN3565 - 6 - 5801.

5802.THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE CONTEXT CLEARLY INDICATES OTHERWISE:

REPORTING.

§ 5801.

DEFINITIONS.

THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE CONTEXT CLEARLY INDICATES OTHERWISE:

"DEPARTMENT." THE DEPARTMENT OF HEALTH OF THE COMMONWEALTH.

"DISPENSER." A PERSON LAWFULLY AUTHORIZED TO DISPENSE A PHARMACEUTICAL IN THIS COMMONWEALTH, INCLUDING MAIL ORDER AND INTERNET SALES OF A PHARMACEUTICAL.

THE TERM DOES NOT INCLUDE ANY OF THE FOLLOWING:

(1) A LICENSED HEALTH CARE FACILITY THAT DISTRIBUTES A CONTROLLED SUBSTANCE FOR THE PURPOSE OF ADMINISTRATION IN THE LICENSED HEALTH CARE FACILITY.

(2) A CORRECTIONAL FACILITY OR A CONTRACTOR OF A CORRECTIONAL FACILITY, IF A CONFINED PERSON CANNOT LAWFULLY VISIT A PRESCRIBER OUTSIDE THE CORRECTIONAL FACILITY WITHOUT BEING ESCORTED BY A CORRECTIONS OFFICER.

(3) AN AUTHORIZED PERSON WHO ADMINISTERS A CONTROLLED SUBSTANCE, OTHER DRUG OR DEVICE.

(4) A WHOLESALE DISTRIBUTOR OF A CONTROLLED SUBSTANCE.

(5) A LICENSED PROVIDER IN THE LIFE PROGRAM.

(6) A PROVIDER OF HOSPICE AS DEFINED IN SECTION 802.1 OF THE ACT OF JULY 19, 1979 (P.L.130, NO.48), KNOWN AS THE HEALTH CARE FACILITIES ACT.

(7) A PRESCRIBER AT A LICENSED HEALTH CARE FACILITY IF THE QUANTITY OF CONTROLLED SUBSTANCES DISPENSED IS LIMITED TO AN AMOUNT ADEQUATE TO TREAT THE PATIENT FOR A MAXIMUM OF FIVE DAYS AND DOES NOT ALLOW FOR A REFILL.

(8) A VETERINARIAN.

20190HB1189PN3565 - 7 - "HEALTH CARE PRACTITIONER." AS DEFINED IN SECTION 5502 (RELATING TO DEFINITIONS).

"HEALTH CARE FACILITY." A HEALTH CARE FACILITY THAT IS LICENSED UNDER ANY OF THE FOLLOWING:

(1) ARTICLE X OF THE ACT OF JUNE 13, 1967 (P.L.31, NO.21), KNOWN AS THE HUMAN SERVICES CODE.

(2) THE ACT OF JULY 19, 1979 (P.L.130, NO.48), KNOWN AS THE HEALTH CARE FACILITIES ACT.

"PHARMACY." AS DEFINED IN SECTION 2 OF THE ACT OF SEPTEMBER 27, 1961 (P.L.1700, NO.699), KNOWN AS THE PHARMACY ACT.

§ 5802.

REPORTING.

(A) HEALTH CARE PRACTITIONER OR HEALTH CARE FACILITY.--A HEALTH CARE PRACTITIONER OR HEALTH CARE FACILITY THAT HAS A PATIENT UNDER THEIR CARE WITH A POSITIVE DIAGNOSIS FOR COVID-19 SHALL ELECTRONICALLY SUBMIT A REPORT TO THE DEPARTMENT, USING THE FORMAT DETERMINED BY THE DEPARTMENT, WITHIN THREE DAYS OF THE RECEIPT OF THE POSITIVE TEST RESULT.

(B) DISPENSER OR PHARMACY.--A DISPENSER OR PHARMACY THAT ADMINISTERS THE TEST FOR COVID-19 AND RECEIVES THE TEST RESULTS SHALL ELECTRONICALLY SUBMIT A REPORT TO THE DEPARTMENT, USING THE FORMAT DETERMINED BY THE DEPARTMENT, WITHIN THREE DAYS OF THE POSITIVE TEST RESULT.

(C) CONTENTS.-- (1) A REPORT UNDER THIS SUBSECTION SHALL INCLUDE EACH RECORD DATED FROM JANUARY 21, 2020, TO THE PRESENT THAT IDENTIFIES RACIAL AND ETHNIC DEMOGRAPHIC DATA, INCLUDING SOCIOECONOMIC GROUPS INCLUDING RACE, COLOR, NATIONAL ORIGIN, SEX, AGE OR DISABILITY FOR EACH TEST, POSITIVE DIAGNOSIS, PATIENT OUTCOME OF THE COVID-19 VIRUS BY ZIP CODE FOR EACH COUNTY IN THIS COMMONWEALTH.

20190HB1189PN3565 - 8 - (2) THE RAW STATISTICAL DATA USED IN EACH REPORT SUBMITTED UNDER THIS SUBSECTION SHALL BE AVAILABLE FOR PUBLIC INSPECTION IN AN ELECTRONIC FORMAT, WHICH SHALL BE MADE AVAILABLE ON THE DEPARTMENT'S WEBSITE.

CHAPTER 74A COVID-19 VOLUNTEER EMERGENCY RESPONDERS EMPLOYER TAX CREDIT SEC.

74A01.

SCOPE OF CHAPTER.

74A02.

DEFINITIONS.

74A03.

VOLUNTEER RESPONDERS EMPLOYER TAX CREDIT.

74A04.

LIMITATIONS.

74A05.

CARRYOVER, CARRYBACK AND SALE OR ASSIGNMENT OF TAX CREDIT.

74A06.

DEPARTMENT DUTIES.

74A07.

APPLICABILITY.

§ 74A01.

SCOPE OF CHAPTER.

THIS CHAPTER RELATES TO THE VOLUNTEER RESPONDERS EMPLOYER TAX CREDIT.

§ 74A02.

DEFINITIONS.

THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE CONTEXT CLEARLY INDICATES OTHERWISE:

"LINE OF DUTY." GOING TO, COMING FROM OR DURING FIRE PREVENTION AND SAFETY ACTIVITIES, INCLUDING FIRE PREVENTION, FIRST AID, RESCUE AND SALVAGE, AMBULANCE SERVICE, FIRE POLICE WORK, ASSISTANCE AT ACCIDENTS, CONTROL OF CROWDS BOTH ON THE FIRE GROUNDS AND AT OCCASIONS OF PUBLIC OR GENERAL ASSEMBLY, 20190HB1189PN3565 - 9 - ANIMAL RESCUE, ABATEMENT OF CONDITIONS DUE TO STORM, FLOOD OR GENERAL PERIL, ABATEMENT OR REMOVAL OF HAZARDS TO SAFETY AND OTHER ACTIVITIES AS ARE COMMONLY UNDERTAKEN BY FIRE COMPANIES, AMBULANCE SERVICES OR RESCUE SQUADS OR AFFILIATED ORGANIZATIONS.

"QUALIFIED TAX LIABILITY." THE LIABILITY FOR TAXES IMPOSED UNDER ARTICLE III, IV, VI, VII, VIII, IX OR XVXV. OF THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971.

THE TERM SHALL NOT INCLUDE TAX WITHHELD BY AN EMPLOYER FROM AN EMPLOYEE UNDER ARTICLE IIIIII. OF THE TAX REFORM CODE OF 1971.

"TAX CREDIT." THE VOLUNTEER EMERGENCY RESPONDERS EMPLOYER TAX CREDIT PROVIDED UNDER THIS CHAPTER.ARTICLE.

"TAXPAYER." A PERSON THAT HAS A QUALIFIED TAX LIABILITY AS DEFINED IN THIS CHAPTER.ARTICLE.

"VOLUNTEER EMERGENCY RESPONDER." A MEMBER OF A VOLUNTEER 20190HB1189PN2742 - 17 - EMERGENCY SERVICE ORGANIZATION WHO IS IN THE EMPLOY OF THE COMMONWEALTH, A POLITICAL SUBDIVISION OR AN EMPLOYER.

"VOLUNTEER EMERGENCY SERVICE ORGANIZATION." AN ORGANIZATION THAT IS A VOLUNTEER FIRE COMPANY, VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE COMPANY, AS THOSE TERMS ARE DEFINED IN THIS35 TITLE,PA.C.S. OR VOLUNTEER HAZARDOUS MATERIAL RESPONSE TEAM.

§(RELATING 74A03.TO HEALTH AND SAFETY), OR VOLUNTEER HAZARDOUS MATERIAL RESPONSE TEAM.

SECTION 1703-L.

20190HB1189PN3565 - 10 - (I) THE NAME OF THE VOLUNTEER EMERGENCY RESPONDER;

20190HB1189PN2742 - 18 - (2) NOTIFY AN APPLICANT WITHIN 30 DAYS OF RECEIPT OF THE APPLICATION OF THE DEPARTMENT'S DETERMINATION.

(C) CERTIFICATE.--UPON APPROVAL OF AN APPLICATION, THE DEPARTMENT SHALL AWARD THE TAXPAYER A TAX CREDIT TO BE USED AGAINST QUALIFIED TAX LIABILITIES IN ACCORDANCE WITH THIS CHAPTERARTICLE AND ISSUE THE RECIPIENT A TAX CREDIT CERTIFICATE.

§SECTION 74A04.1704-L.

§SECTION 74A05.1705-L.

CARRYOVER, CARRYBACK AND SALE OR ASSIGNMENT OF TAX 20190HB1189PN3565 - 11 - CREDIT.

THE TAX CREDIT PROVIDED BY THIS CHAPTERARTICLE MAY BE CARRIED OVER AND APPLIED TO SUCCEEDING TAXABLE YEARS FOR NO MORE THAN ONE TAXABLE YEAR FOLLOWING THE FIRST TAXABLE YEAR FOR WHICH THE TAXPAYER WAS ENTITLED TO CLAIM THE CREDIT.

(B) APPLICATION.--A TAX CREDIT APPROVED BY THE DEPARTMENT IN 20190HB1189PN2742 - 19 - A TAXABLE YEAR SHALL FIRST BE APPLIED AGAINST THE TAXPAYER'S QUALIFIED LIABILITY FOR THE CURRENT TAXABLE YEAR AS OF THE DATE ON WHICH THE CREDIT WAS APPROVED BEFORE THE TAX CREDIT CAN BE APPLIED AGAINST ANY TAX LIABILITY UNDER SUBSECTION (A).

§SECTION 74A06.1706-L.

(A) GUIDELINES.--THE DEPARTMENT SHALL DEVELOP WRITTEN GUIDELINES NECESSARY FOR THE IMPLEMENTATION AND ADMINISTRATION OF THIS CHAPTER.ARTICLE.

(B) REPORT TO GENERAL ASSEMBLY.-- (1) NO LATER THAN JUNE 1, 2021, AND EACH JUNE 1 THEREAFTER, THE DEPARTMENT SHALL SUBMIT A REPORT ON THE EFFECTIVENESS OF THE TAX CREDITS GRANTED UNDER THIS CHAPTER.ARTICLE.

THE REPORT SHALL INCLUDE THE NAMES OF TAXPAYERS WHO WERE 20190HB1189PN3565 - 12 - ISSUED TAX CREDITS AS OF THE DATE OF THE REPORT.

(IV) THE CHAIRPERSON AND MINORITY CHAIRPERSON OF THE 20190HB1189PN2742 - 20 - FINANCE COMMITTEE OF THE HOUSE OF REPRESENTATIVES.

§SECTION 74A07.1707-L.

THIS CHAPTERARTICLE SHALL APPLY TO TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2019.

SECTIONSection 3 2.

TITLEThis 75act ISshall AMENDEDtake BYeffect ADDINGin A60 SECTIONdays. TO READ:

§<-- 105.20190HB1189PN2742 - 21 -

EXTENSIONS FOR COVID-19 DISASTER EMERGENCY.

THE FOLLOWING SHALL BE EXTENDED DURING THE GOVERNOR'S DECLARATION OF DISASTER EMERGENCY ISSUED ON MARCH 6, 2020, PUBLISHED AT 50 PA.B.

1644 (MARCH 21, 2020), AND FOR 60 DAYS AFTER THE DECLARATION OF DISASTER EMERGENCY IS TERMINATED BY EXECUTIVE ORDER, PROCLAMATION OR OPERATION OF LAW:

(1) THE EXPIRATION OF A REGISTRATION UNDER SECTION 1307 (RELATING TO PERIOD OF REGISTRATION).

(2) THE EXPIRATION OF A PERSON WITH DISABILITY PARKING PLACARD UNDER SECTION 1338(B) (RELATING TO PERSON WITH DISABILITY PLATE AND PLACARD).

20190HB1189PN3565 - 13 - (3) THE EXPIRATION OF DRIVERS' LICENSES UNDER SECTION 1514 (RELATING TO EXPIRATION AND RENEWAL OF DRIVERS' LICENSES).

SECTION 3.

THIS ACT SHALL TAKE EFFECT AS FOLLOWS:

(1) THE ADDITION OF 35 PA.C.S.

CH.

74A SHALL TAKE EFFECT IN 60 DAYS.

(2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT IMMEDIATELY.

20190HB1189PN3565 - 14 -