Notice

Bill to Increase Fire/EMS Tax Flexibility Signed into Law

Senate Bill 1134, sponsored by Senate Local Government Chairwoman Senator Rosemary Brown (R-Monroe), was signed into law by Governor Josh Shapiro on October 31, 2024.  Act 141 was a part of a three-bill package that would amend the codes of the First Class Townships, Second Class Townships, and Boroughs to allow the municipality’s governing body to annually waive the 50% cap on personnel expenses from their Fire or EMS millage taxes by resolution. Before Act 141, a municipality could not spend more than 50% of the revenue from their EMS tax on personnel expenses such as benefits, wages, or pension benefits. This package of bills was proposed to provide more flexibility for local governments to recruit and retain EMS and firefighting personnel in a time where it has become increasingly more difficult. This bill was supported by PSAB, and we will continue to advocate for greater flexibility for borough’s special purpose taxes next session.

Act 141 takes effect on December 30, 2024.