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HARRISBURG -- Volunteer fire companies and social clubs, called the "heart and soul" of Western Pennsylvania communities, would face a 20 percent tax on the profits of punch boards, raffles and other small games of chance under a budget agreement that could be voted on by the Legislature later this week.

It could prove to be one of the most controversial items in the $27.9 billion budget for Western Pennsylvania lawmakers.

"Of all places to raise revenue, they've had setbacks from the smoking ban and the opening of casinos. We're having a tough time keeping the fire departments going," said Rep. Nick Kotik of Coraopolis, leader of the so-called Blue Dog caucus, a …