Pennsylvania 2025_0 Regular Session Status: Passed House Bipartisan · 15 D · 7 R cosponsors

HB 1306 — 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, further providing for definitions and for classes of income.

Last action — Referred to FINANCE, June 24, 2025

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the House. Introduced April 28, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Likely to advance 74% · high confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed House

    Current position in the legislative process.

  • 22 sponsors

    1 primary, 21 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (15 D · 7 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Exempting Length of Service Awards for Volunteer Firefighters from Income

Bill Text

What changed in the latest version

54 added · 65 removed

Plain-language change summary

The recent amendments to Bill HB 1306 clarify the definitions related to eligible volunteer firefighters and their service awards. Specifically, the terms "eligible volunteer firefighter," "service award," and "service award program" have been defined to ensure that there is a clear understanding of who qualifies for benefits and how these benefits are structured. This change is important because it helps to establish a more precise framework for supporting volunteer firefighters, ensuring they receive appropriate recognition and rewards for their service to the community.

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PRIOR PRINTER'S NO.
PRINTER'S NO.
1500 PRINTER'S NO.
1500 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
1714 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
1306 2025 INTRODUCED BY FLEMING, KERWIN, HILL-EVANS, PIELLI, MARCELL, DONAHUE, STENDER, CERRATO, GREEN AND WATRO, APRIL 28, 2025 REFERRED TO COMMITTEE ON FINANCE, APRIL 28, 2025 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;
1306 2025 INTRODUCED BY FLEMING, KERWIN, HILL-EVANS, PIELLI, MARCELL, DONAHUE, STENDER, CERRATO, GREEN AND WATRO, APRIL 28, 2025 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 14, 2025 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;
conferring powers and imposing duties upon the Department of Revenue, certain and other entities;
conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations penalties," in personal income tax, further providing for definitions and for classes of income.
prescribing crimes, offenses andations penalties," in personal income tax, further providing for definitions and for classes of income.
(y) "Volunteer firefighter defined contribution plan" means 20250HB1306PN1714 - 2 - a program that provides to eligible volunteer firefighters a benefit as the result of definite and determinable contributions paid to the program and without reference to any income, expense, gains or losses or forfeitures of other participants under the program.
(y) "Volunteer firefighter defined contribution plan" means a program that provides to eligible volunteer firefighters a 20250HB1306PN1500 - 2 - benefit as the result of definite and determinable contributions paid to the program and without reference to any income, expense, gains or losses or forfeitures of other participants under the program.
Section 303(a)(1) of the act is amended by adding a subparagraph SUBPARAGRAPHS to read:
Section 303(a)(1) of the act is amended by adding a subparagraph to read:
<-- Section 303.
Section 303.
* * * (v) Contributions by a fire company, fire department or <-- sponsoring municipality to a taxpayer's service award as part of a service award program shall not be considered compensation for purposes of this article.
* * * (v) Contributions by a fire company, fire department or sponsoring municipality to a taxpayer's service award as part of a service award program shall not be considered compensation for purposes of this article.
(V) THE FIRST FIVE THOUSAND DOLLARS ($5,000) IN <-- CONTRIBUTIONS BY A FIRE COMPANY, FIRE DEPARTMENT OR SPONSORING MUNICIPALITY TO AN ELIGIBLE VOLUNTEER FIREFIGHTER'S SERVICE AWARD OVER THE LIFETIME OF THE ELIGIBLE VOLUNTEER FIREFIGHTER'S PARTICIPATION IN A SERVICE AWARD PROGRAM SHALL NOT BE CONSIDERED COMPENSATION FOR PURPOSES OF THIS ARTICLE.
(VI) DISTRIBUTIONS TO AN ELIGIBLE VOLUNTEER FIREFIGHTER FROM A SERVICE AWARD AS PART OF A SERVICE AWARD PROGRAM SHALL NOT BE CONSIDERED COMPENSATION FOR PURPOSES OF THIS ARTICLE IF THE ELIGIBLE VOLUNTEER FIREFIGHTER IS 65 YEARS OF AGE OR OLDER.
20250HB1306PN1714 - 3 -
20250HB1306PN1500 - 3 -
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How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill adds new definitions related to volunteer firefighter service awards and changes the treatment of contributions and distributions related to these awards for tax purposes.

  • Section 301

    (f.1) "Eligible volunteer firefighter" means a person who: (1) has been approved by the authorities in control of a duly organized fire company or fire department as an active or vested volunteer firefighter of the fire company or fire department; and (2) is actually performing service in the protection of life and property from fire or other emergency, accident or calamity in connection with which the services of the fire company or fire department are required.

    Defines what an eligible volunteer firefighter is.

  • Section 301

    (s.3) "Service award" means a benefit payable to an eligible volunteer firefighter.

    Defines what a service award is.

  • Section 301

    (s.4) "Service award program" means a volunteer firefighter defined benefit plan or volunteer firefighter defined contribution plan established or maintained by a fire company, fire department or sponsoring municipality.

    Defines what a service award program is.

  • Section 301

    (x) "Volunteer firefighter defined benefit plan" means a program that provides to eligible volunteer firefighters a benefit that is definitely determinable under the program and without reference to the amount contributed to the program on the participant's behalf or to any income, expenses, gains or losses or forfeitures of other participants under the program.

    Defines what a volunteer firefighter defined benefit plan is.

  • Section 301

    (y) "Volunteer firefighter defined contribution plan" means a program that provides to eligible volunteer firefighters a benefit as the result of definite and determinable contributions paid to the program and without reference to any income, expense, gains or losses or forfeitures of other participants under the program.

    Defines what a volunteer firefighter defined contribution plan is.

  • Section 303(a)(1)

    Contributions by a fire company, fire department or sponsoring municipality to a taxpayer's service award as part of a service award program shall not be considered compensation for purposes of this article. → THE FIRST FIVE THOUSAND DOLLARS ($5,000) IN CONTRIBUTIONS BY A FIRE COMPANY, FIRE DEPARTMENT OR SPONSORING MUNICIPALITY TO AN ELIGIBLE VOLUNTEER FIREFIGHTER'S SERVICE AWARD OVER THE LIFETIME OF THE ELIGIBLE VOLUNTEER FIREFIGHTER'S PARTICIPATION IN A SERVICE AWARD PROGRAM SHALL NOT BE CONSIDERED COMPENSATION FOR PURPOSES OF THIS ARTICLE.

    Increases the limit on contributions that do not count as compensation to eligible volunteer firefighters to $5,000.

  • Section 303(a)(1)

    (VI) DISTRIBUTIONS TO AN ELIGIBLE VOLUNTEER FIREFIGHTER FROM A SERVICE AWARD AS PART OF A SERVICE AWARD PROGRAM SHALL NOT BE CONSIDERED COMPENSATION FOR PURPOSES OF THIS ARTICLE IF THE ELIGIBLE VOLUNTEER FIREFIGHTER IS 65 YEARS OF AGE OR OLDER.

    Exempts distributions from service awards to eligible volunteer firefighters aged 65 or older from being considered compensation.

Action History

  1. (Remarks see House Journal Page 1007), June 23, 2025

  2. Referred to FINANCE, June 24, 2025

  3. In the Senate

  4. Third consideration and final passage, June 23, 2025 (203-0)

  5. Re-reported as committed, June 16, 2025

  6. Re-committed to APPROPRIATIONS, June 11, 2025

  7. Second consideration, June 11, 2025

  8. Removed from table, June 10, 2025

  9. Laid on the table, May 14, 2025

  10. First consideration, May 14, 2025

  11. Reported as amended, May 14, 2025

  12. Referred to FINANCE, April 28, 2025

Sponsors

Sponsorship breakdown

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1 sponsors · 21 co-sponsors · 231 not signed on

Sponsors (1)

Co-sponsors (21)

Not signed on (231)

231 members have not signed on to this bill.

Show all 231 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

FINAL PASSAGE

Passed 203 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 100000
Republican 97000
Unaffiliated 6000
Total 203000
% of votes cast 100%0%0%0%
How each member voted (203)
Member Party Vote
Dan Miller — Yea
Joshua Siegel — Yea
Louis Schmitt — Yea
Seth Grove — Yea
Stephenie Scialabba — Yea
Torren Ecker — Yea
Abigail Salisbury Democratic Yea
Aerion Abney Democratic Yea
Amen Brown Democratic Yea
Andre D. Carroll Democratic Yea
Anita Astorino Kulik Democratic Yea
Anthony A. Bellmon Democratic Yea
Arvind Venkat Democratic Yea
Ben Waxman Democratic Yea
Benjamin V. Sanchez Democratic Yea
Brandon J. Markosek Democratic Yea
Brian Munroe Democratic Yea
Bridget M. Kosierowski Democratic Yea
Carol Hill-Evans Democratic Yea
Carol Kazeem Democratic Yea
Chris Pielli Democratic Yea
Christina D. Sappey Democratic Yea
Christopher M. Rabb Democratic Yea
Dan Frankel Democratic Yea
Dan Goughnour Democratic Yea
Dan K. Williams Democratic Yea
Daniel J. Deasy Democratic Yea
Danielle Friel Otten Democratic Yea
Danilo Burgos Democratic Yea
Darisha K. Parker Democratic Yea
Dave Madsen Democratic Yea
David M. Delloso Democratic Yea
Ed Neilson Democratic Yea
Eddie Day Pashinski Democratic Yea
Elizabeth Fiedler Democratic Yea
Emily Kinkead Democratic Yea
Frank Burns Democratic Yea
G. Roni Green Democratic Yea
Gina H. Curry Democratic Yea
Greg Scott Democratic Yea
Greg Vitali Democratic Yea
Heather Boyd Democratic Yea
Ismail Smith-Wade-El Democratic Yea
Jacklyn Rusnock Democratic Yea
Jared G. Solomon Democratic Yea
Jason Dawkins Democratic Yea
Jeanne McNeill Democratic Yea
Jennifer O'Mara Democratic Yea
Jessica Benham Democratic Yea
Jim Haddock Democratic Yea
Jim Prokopiak Democratic Yea
Joanna E. McClinton Democratic Yea
Joe Ciresi Democratic Yea
Joe McAndrew Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
John C. Inglis III Democratic Yea
Jordan A. Harris Democratic Yea
Jose Giral Democratic Yea
Joseph C. Hohenstein Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Kristine C. Howard Democratic Yea
Kyle Donahue Democratic Yea
Kyle J. Mullins Democratic Yea
La'Tasha D. Mayes Democratic Yea
Leanne Krueger Democratic Yea
Lindsay Powell Democratic Yea
Lisa A. Borowski Democratic Yea
Liz Hanbidge Democratic Yea
Malcolm Kenyatta Democratic Yea
Mandy Steele Democratic Yea
Manuel Guzman Democratic Yea
Mary Jo Daley Democratic Yea
MaryLouise Isaacson Democratic Yea
Matthew D. Bradford Democratic Yea
Maureen E. Madden Democratic Yea
Melissa Cerrato Democratic Yea
Melissa L. Shusterman Democratic Yea
Michael H. Schlossberg Democratic Yea
Morgan Cephas Democratic Yea
Nancy Guenst Democratic Yea
Napoleon J. Nelson Democratic Yea
Nathan Davidson Democratic Yea
Nikki Rivera Democratic Yea
Pat Gallagher Democratic Yea
Patrick J. Harkins Democratic Yea
Paul Friel Democratic Yea
Paul Takac Democratic Yea
Perry S. Warren Democratic Yea
Peter Schweyer Democratic Yea
Regina G. Young Democratic Yea
Rick Krajewski Democratic Yea
Robert E. Merski Democratic Yea
Robert F. Matzie Democratic Yea
Robert Freeman Democratic Yea
Ryan A. Bizzarro Democratic Yea
Scott Conklin Democratic Yea
Sean Dougherty Democratic Yea
Steve Samuelson Democratic Yea
Steven R. Malagari Democratic Yea
Tarah Probst Democratic Yea
Tarik Khan Democratic Yea
Tim Brennan Democratic Yea
Tim Briggs Democratic Yea
Tina M. Davis Democratic Yea
Aaron Bernstine Republican Yea
Abby Major Republican Yea
Alec J. Ryncavage Republican Yea
Andrew Kuzma Republican Yea
Ann Flood Republican Yea
Barbara Gleim Republican Yea
Brad Roae Republican Yea
Brenda M. Pugh Republican Yea
Brett R. Miller Republican Yea
Brian C. Rasel Republican Yea
Brian Smith Republican Yea
Bryan Cutler Republican Yea
Bud Cook Republican Yea
Carl Walker Metzgar Republican Yea
Chad G. Reichard Republican Yea
Charity Grimm Krupa Republican Yea
Clint Owlett Republican Yea
Craig T. Staats Republican Yea
Craig Williams Republican Yea
Dallas Kephart Republican Yea
Dan Moul Republican Yea
Dane Watro Republican Yea
David H. Rowe Republican Yea
David H. Zimmerman Republican Yea
David M. Maloney Republican Yea
Donna Scheuren Republican Yea
Doyle Heffley Republican Yea
Eric Davanzo Republican Yea
Eric J. Weaknecht Republican Yea
Eric R. Nelson Republican Yea
Gary W. Day Republican Yea
Jack Rader Republican Yea
Jacob D. Banta Republican Yea
James B. Struzzi Republican Yea
Jamie Barton Republican Yea
Jamie L. Flick Republican Yea
Jamie Walsh Republican Yea
Jason Ortitay Republican Yea
Jeff Olsommer Republican Yea
Jeremy Shaffer Republican Yea
Jesse Topper Republican Yea
Jill N. Cooper Republican Yea
Jim Rigby Republican Yea
Joanne Stehr Republican Yea
Joe Emrick Republican Yea
Joe Hamm Republican Yea
Joe Hogan Republican Yea
Joe Kerwin Republican Yea
John A. Lawrence Republican Yea
John A. Schlegel Republican Yea
Jonathan Fritz Republican Yea
Joseph D'Orsie Republican Yea
Josh Bashline Republican Yea
Joshua D. Kail Republican Yea
Kate A. Klunk Republican Yea
Kathleen C. Tomlinson Republican Yea
Kathy L. Rapp Republican Yea
Keith J. Greiner Republican Yea
Kerry A. Benninghoff Republican Yea
Kristin Marcell Republican Yea
Leslie Rossi Republican Yea
Marc S. Anderson Republican Yea
Marci Mustello Republican Yea
Mark M. Gillen Republican Yea
Marla Brown Republican Yea
Martin T. Causer Republican Yea
Martina A. White Republican Yea
Michael Stender Republican Yea
Mike Armanini Republican Yea
Mike Jones Republican Yea
Milou Mackenzie Republican Yea
Mindy Fee Republican Yea
Natalie Mihalek Republican Yea
Parke Wentling Republican Yea
Perry A. Stambaugh Republican Yea
R. Lee James Republican Yea
Rich Irvin Republican Yea
Rob W. Kauffman Republican Yea
Robert Leadbeter Republican Yea
Roman Kozak Republican Yea
Russ Diamond Republican Yea
Ryan Warner Republican Yea
Scott Barger Republican Yea
Shelby Labs Republican Yea
Sheryl M. Delozier Republican Yea
Stephanie Borowicz Republican Yea
Steven C. Mentzer Republican Yea
Thomas H. Kutz Republican Yea
Thomas L. Mehaffie Republican Yea
Tim Twardzik Republican Yea
Timothy J. O'Neal Republican Yea
Timothy R. Bonner Republican Yea
Tina Pickett Republican Yea
Tom Jones Republican Yea
Valerie S. Gaydos Republican Yea
Wendy Fink Republican Yea
Zachary Mako Republican Yea

Official roll call →

Subjects

public-safety taxation
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Frequently asked questions

What does HB 1306 do?
Exempting Length of Service Awards for Volunteer Firefighters from Income
Who sponsors HB 1306?
HB 1306 is sponsored by Justin C. Fleming (Democratic), Chris Pielli (Democratic), Kristin Marcell (Republican), Tarik Khan (Democratic), Joe Ciresi (Democratic), Benjamin V. Sanchez (Democratic), Dave Madsen (Democratic), Andrew Kuzma (Republican), Lisa A. Borowski (Democratic), Robert Freeman (Democratic), Kyle Donahue (Democratic), Michael Stender (Republican), Melissa Cerrato (Democratic), G. Roni Green (Democratic), Dane Watro (Republican), Joe Webster (Democratic), Frank Burns (Democratic), Brenda M. Pugh (Republican), Jeanne McNeill (Democratic), Joe Kerwin (Republican), Carol Hill-Evans (Democratic), and Jeremy Shaffer (Republican).
What is the current status of HB 1306?
This bill has passed the House. Introduced April 28, 2025. It now moves to the second chamber.
Where can I track HB 1306?
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