(a) Self-certification.--The active volunteer shall sign and submit an application for certification to the
chief of the volunteer fire company or the supervisor or chief of the nonprofit emergency
medical services agency where the volunteer serves.
(b) Injured volunteer.--An active volunteer who was injured during a response to an emergency call and can
no longer serve as an active volunteer because of the injury and who would otherwise
be eligible for a tax credit shall be eligible for the tax credit for the succeeding
five tax years.
(c) Local sign-off.--The chief and another officer of the volunteer fire company and the supervisor or
chief and another officer of the nonprofit emergency medical services agency shall
sign the application attesting to the individual's status as an active volunteer or
that the individual can no longer serve as an active volunteer due to injury. The application shall then be forwarded to the municipality, as appropriate, for
final review and processing.
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