An Act amending Title 35 (Health and Safety) of the Pennsylvania Consolidated Statutes, in incentives for municipal volunteers of fire companies and nonprofit emergency medical services agencies, further providing for limitations.

HB 394 modifies Pennsylvania's existing tax credit program for municipal fire and emergency medical services volunteers. It allows the tax credit to offset current and future state tax liabilities, and requires municipalities to establish an alternative benefit (like a cash payment) for volunteers who owe no state tax. The credit remains in effect until the local government repeals it. The bill takes effect 60 days after enactment.