Pennsylvania Code § 35-79A14

Limitations.
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A tax credit established under this chapter may be used against the active volunteer's tax liability for the current taxable year and every year thereafter. The tax credit established under this chapter shall remain in effect until the governing body of the municipality repeals the tax credit.
SUBCHAPTER C
VOLUNTEER SERVICE CREDIT
Sec.
79A21. Volunteer service credit program.
79A22. Service record.
79A23. Certification.
79A24. Rejection and appeal.

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