Pennsylvania Statutes Title 35 Pa.C.S.A. Health and Safety § 79A12. Claim

(a) Eligibility.--An individual who satisfies all of the following criteria may claim a tax credit established under this chapter:

(b) Return.--An active volunteer may claim a tax credit provided for under this chapter when filing a joint return. The tax return form shall provide a mechanism for separating the liability of an individual for any earned income tax imposed by the school district of residence from the liability of an individual for any earned income tax imposed by the municipality.