Section 8804-D - Taxpayer eligibility(a) Credit.-- A taxpayer shall be eligible for a tax credit under subsection (b) against the tax imposed under Article III if the taxpayer is an active volunteer within this Commonwealth.(b) Maximum credit.--The following shall apply: (1) A taxpayer who qualifies under subsection (a) may claim a tax credit of $100.(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.1971, March 4, P.L. 6, No. 2, § 1804-D, added 2008, July 9, P.L. 922, No. 66, § 3, imd. effective.