The $100 tax credit that the state has made available to volunteer firefighters and emergency medical services workers isn't going to go a long way toward increasing the number of volunteers.

Frankly, the paltry $100 credit approved by the General Assembly and signed by Gov. Ed Rendell provides little additional incentive for people to want to risk their lives and health; respond any time of the day or night; leave work, in jobs where that is possible; and sacrifice time with family members or friends, in order to participate in training or to respond to actual emergencies.

State lawmakers who feel that, by way of the newly approved credit, they have significantly upped the incentive for becoming an active member of an emergency service should feel embarrassed — and acknowledge that they don't know very much about the commitment and risks involved in being a volunteer firefighter or EMS volunteer.

Perhaps emergency volunteers across the state should offer state lawmakers a "refresher course."

That said, it is right to point out that, over the years, volunteers with the time and dedication have been content to work in these services knowing they would not receive any financial compensation. Some people might wonder why, now, the attitude exists that some form of limited compensation is deemed necessary.

Those people probably aren't aware of the challenges many emergency services across the state are enduring as a result of shrinking membership. Life in the 21st century is much busier and more complicated for most potential volunteers than it was for their parents or grandparents.

Additionally, many individuals whose fathers and/or grandfathers were active members of emergency services in their hometowns are unable to volunteer for service in the Keystone State because limited job opportunities force them to move outside the commonwealth.

Perhaps an earlier version of the tax credit legislation, which passed in the state Senate, would have had a greater impact in attracting additional emergency services membership — or at least caused more people to take notice. That measure would have provided a $500 tax credit.

It's easy to sympathize with the viewpoint of Harmony Fire Chief Tim Sapienza, who called the $100 tax credit a "slap in the face," considering the way lawmakers routinely spend the taxpayers' money.

No doubt Pennsylvania emergency services officials would be feeling more upbeat if this state's lawmakers had opted for a plan similar to what is provided in Maryland.

In that state, volunteer emergency services workers, in addition to a tax credit, receive tuition reimbursement and a small state pension after 20 years of volunteer service.

But that state is much smaller than Pennsylvania and has far fewer individual emergency services than exist in this expansive and fragmented state. Volunteer benefits in Pennsylvania that matched Maryland's no doubt would be a much bigger drain on the state treasury.

That is not to say that Pennsylvania emergency services should not lobby for more. The $100 tax credit should be viewed as a start — subject to change as the issue is studied further.

If volunteers want to continue to pursue the issue, they should do so in an organized way through such means as regional volunteer firefighters associations.

There's no reason for the issue to become dormant at this juncture, especially considering the direction that the Pennsylvania Senate pursued prior to the benefits being drastically cut in the House.

In addition to the proposed $500 tax credit, the Senate, by a unanimous vote, decided that employers should receive a $1,000 tax credit each for up to five volunteer emergency workers, as well as some college tuition reimbursement for volunteers pursuing higher education.

What remained after the House got its hands on the measure — just the $100 credit — turned out to be a skeleton of the initial proposal and, contrary to lawmakers' and Rendell's claims, hardly an emergency services recruiting tool.

Harmony's Sapienza is correct that most volunteers aren't participating because they're in it for money; they're dedicated to their communities' and fellow residents' safety. But, all considered, some financial incentive is appropriate to keep emergency services' personnel rosters healthy and strong.

The impact of those incentives on the state treasury is an important consideration, but none of what has been proposed so far can be construed a budget buster.

If only lawmakers were so cost-conscious about their own perks and pet projects in their state government roles.