HARRISBURG – Responding to a growing shortage of volunteer firefighters, legislation has been introduced to give municipalities the power to waive their local earned income tax for volunteer first responders. Volunteers at nonprofit emergency medical service agencies would also be eligible to receive the tax credit. Under Luzerne County Sen. Lisa Baker’s measure, municipalities would be able to set the amount of the tax credit and the guidelines of the program. Baker has also formed a working group to advance other strategies for a comprehensive first responder relief package. The ranks of volunteer firefighters and EMTs have dropped from 300,000 to 50,000 in a 30 year period.