[Adopted 4-19-2017 by Ord. No. 266]
Each qualifying volunteer of the Worcester Volunteer Fire Department ("Department") who is certified as such in accordance with the provisions of this article, shall be entitled to receive an earned income tax credit in an amount of up to $1,000 per year. The credit shall be applied to that portion of the earned income tax that is payable to Worcester Township and cannot exceed the volunteer's liability to the Township for the earned income tax due on wages/net profits earned in that tax year. By resolution the Board of Supervisors may adjust the amount of the earned income tax credit at any time, in its sole discretion.
A qualifying volunteer shall be defined as:
A. 
A volunteer who has attained an annual participation score of 23% or greater in the Department's Length of Service Award Program, as described in Exhibit A.[1] The volunteer must have served as an active volunteer in good standing for the entire calendar year. By resolution the Board of Supervisors reserves the right to revise the minimum participation score and/or any of the criteria utilized in the Length of Service Award Program, or to create other qualifying criteria to be utilized in lieu of the Length of Service Award Program criteria, in whole or in part, at its sole discretion.
[1]
Editor's Note: Exhibit A is on file in the Township offices.
B. 
A volunteer who has been injured during a response to an emergency call and who can no longer serve as an active volunteer because of the injury. A volunteer so injured and unable to serve shall be deemed a qualifying volunteer until December 31 of the year of the fifth anniversary of the date of injury.
C. 
A volunteer who holds one of the following Department positions in good standing, for a minimum of nine months in the calendar year: Fire Chief, President, Vice President, Secretary, Treasurer, Chairman of Trustees and Chairman of Relief Trustees. For the purpose of determining a qualifying volunteer, one person only may serve in each position at any time.
On or before January 15 of each year volunteers shall sign and submit an application for a qualifying volunteer to the Fire Chief. The Fire Chief shall review all applications submitted, sign each application, and indicate on each application if he recommends the volunteer to be certified as qualifying volunteer or not. On or before January 30 of each year the Fire Chief shall forward all applications received, with all supporting documentation, to the Board of Supervisors. The Board of Supervisors shall review the applications and supporting documentation and shall, by a motion of the Board, certify all qualifying volunteers on or before March 1 of each year. Only those volunteers certified by the Board of Supervisors shall receive the earned income tax credit, and this credit may be utilized for any earned incomes taxes paid or payable to the Township during or for the previous calendar year only.
A volunteer may appeal the decision of the Board of Supervisors to not certify him or her as a qualifying volunteer by submitting a written request for binding arbitration to the Township Secretary within 10 days of the date of the Board's decision. The binding arbitration shall be conducted in accordance with the rules of the American Arbitration Association, and any costs for the arbiter and the proceeding only shall be shared equally by the parties.
Within 10 days of the date the Board of Supervisors certifies qualifying volunteers, the Township Secretary shall issue an exemption certificate to each qualified volunteer, which shall be in a form acceptable to the Tax Collector appointed by the Montgomery County Tax Collection Committee to collect the earned income tax.