Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8804-D. Taxpayer eligibility

(2)(i) If the taxpayer is not an active volunteer for the entire tax year, the amount of the tax credit shall be prorated and the credit amount shall equal the maximum amount of credit for the tax year, divided by 12, multiplied by the number of months in the tax year the taxpayer was an active volunteer.  The credit shall be rounded to the nearest $5.

(ii) If the taxpayer is an active volunteer during any part of a month, the taxpayer shall be considered an active volunteer for the entire month.