{"data":{"id":"us-pa/35-pa.c.s.-79a13","jurisdiction":"us-pa","citation":"35 Pa.C.S. § 79A13","heading":"Real property tax credit.","body":"The governing body of a municipality may provide, by ordinance or resolution, for a tax credit against real property tax to be granted to an active volunteer. The tax credit shall apply to tax levied on residential real property owned and occupied by an active volunteer who is certified under section 79A23 (relating to certification). The amount of the tax credit authorized by an ordinance or resolution may not exceed 100% of the tax liability of the active volunteer.","path":["Title 35 - HEALTH AND SAFETY","PART V EMERGENCY MANAGEMENT SERVICES","CHAPTER 79A INCENTIVES FOR MUNICIPAL VOLUNTEERS OF FIRE COMPANIES AND NONPROFIT EMERGENCY MEDICAL SERVICES AGENCIES","SUBCHAPTER B TAX CREDITS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=35\u0026div=0\u0026chpt=0\u0026sctn=0\u0026subsctn=0","current_through":"2026-08-03 (Statute Update stamp, 35 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:32:43Z","sha256":"e8a0a6a2645b1ff001a39a0d8a988a8ba01f6811cead0515b12ea70e61473474","source_id":"us-pa","stale":false,"prev":"us-pa/35-pa.c.s.-79a12","next":"us-pa/35-pa.c.s.-79a14"},"notice":"GroundRules: Original legal text. Not legal advice."}