An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, establishing the Active Volunteer First Responder Education Tax Credit Program.

HB 1087 establishes Pennsylvania's Active Volunteer First Responder Education Tax Credit Program under the Tax Reform Code of 1971. It allows businesses to claim a tax credit for donating to eligible schools, with funds used to provide scholarships for certified volunteer firefighters and emergency medical services workers. To qualify, applicants must be Pennsylvania residents, certified volunteers with at least one year of service, enrolled in approved educational programs at participating institutions, and provide proof of membership from their agency. The Department of Community and Economic Development administers the program, requiring eligible schools to submit accreditation details and ensuring donations directly fund tuition and school-related fees for qualifying students. This program directly affects volunteer first responders seeking higher education and businesses contributing to their scholarships.