[Adopted 3-15-2018 by Ord. No. 18-02]
[1]
Editor's Note: Original Part 4, Per Capita Tax, of the 2002 Code of Ordinances, adopted 7-18-2002 by Ord. No. 02-04, was repealed 10-17-2013 by Ord. No. 13-04.
This part shall be known and may be cited as the "Volunteer Service Credit Ordinance."
The following words and phrases when used in this part shall have the meanings set forth below, except where the context clearly indicates a different meaning. Any terms and phrases not defined herein shall be interpreted consistent with the definitions and meanings referenced in the Tax Credit Act.
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 24-403C of this part who has complied with, and is certified under, the Volunteer Service Credit Program.
BOARD OF SUPERVISORS
The Board of Supervisors of the Township.
EARNED INCOME TAX
The earned income tax and net profits tax levied by the Township pursuant to the Local Tax Enabling Act[1] and the Earned Income Tax Ordinance.[2]
EARNED INCOME TAX ORDINANCE
Chapter 24, Part 2 of the Jackson Township Code of Ordinances, Earned Income Tax, as amended.
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the entities listed under § 24-403C of this part.
EMERGENCY RESPONSE CALL
Any emergency call to which a volunteer responds, including travel directly from and to a volunteer's home, place of business or other place where he/she shall have been when the call was received.
EMS DIRECTOR
The Director of the Harmony Emergency Medical Services, Inc., or his/her authorized designee.
FIRE CHIEF
The Fire Chief of the Harmony Fire District, or his/her authorized designee.
HARMONY EMS
Harmony Emergency Medical Services, Inc., a nonprofit emergency medical services agency.
HARMONY FIRE DISTRICT
The Harmony Fire District, a volunteer fire company.
LOCAL TAX ENABLING ACT
The Pennsylvania Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as amended.
TAX CREDIT ACT
The Act related to Incentives for Municipal Volunteers of Fire Companies and Nonprofit Emergency Medical Services Agencies, Act 172 of 2016, 35 Pa.C.S.A. § 79A01 et seq., as amended.
TAX OFFICER
Same as the definition of "Tax Officer" contained in § 24-202 of the Earned Income Tax Ordinance.
TOWNSHIP
The Township of Jackson, located in Butler County, Pennsylvania.
TOWNSHIP MANAGER
The Township Manager of the Township, or his/her authorized designee.
VOLUNTEER
Same as the definition of "Volunteer" contained in § 79A03 of the Tax Credit Act.[3]
VOLUNTEER SERVICE CREDIT PROGRAM
The Township Volunteer Service Credit Program established under this part pursuant to the Tax Credit Act.[4]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[2]
Editor's Note: See Part 2, Earned Income Tax, of this chapter.
[3]
Editor's Note; See 35 Pa.C.S.A. § 79A03.
[4]
Editor's Note: See 35 Pa.C.S.A. § 79A01 et seq.
A. 
Establishment. The Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the volunteer fire companies and nonprofit emergency medical service agencies serving the Township.
B. 
Program criteria. The Board of Supervisors shall establish, by resolution, the annual criteria that must be met to qualify for credits under the Volunteer Service Credit Program based on the following:
(1) 
The number of emergency response calls to which a volunteer responds.
(2) 
The level of training and participation in formal training and drills for a volunteer.
(3) 
The total amount of time expended by a volunteer on administrative and other support services, including but not limited to:
(a) 
Fundraising;
(b) 
Providing facility or equipment maintenance; and
(c) 
Financial bookkeeping.
(4) 
The involvement in other events or projects that aid the financial viability, emergency response, or operational readiness of a volunteer fire company or a nonprofit emergency medical service agency.
(5) 
The total number of years the volunteer has served.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of the Township who are volunteers of the following volunteer fire companies and nonprofit emergency medical service agencies that provide service to the Township:
(1) 
Harmony Fire District; and
(2) 
Harmony EMS.
D. 
Eligibility period. A volunteer must meet the minimum criteria, as set by resolution pursuant to this section, during the eligibility period to qualify for the tax credits established under § 24-404 of this part. The eligibility period shall run from January 1 through December 31 of each year, beginning in 2018.
E. 
Recordkeeping. The Fire Chief and the EMS Director shall establish and maintain a service log to document the activities of each volunteer who qualifies for credit under the criteria of the Volunteer Service Credit Program pursuant to the requirements of the Tax Credit Act. These service logs shall be subject to periodic review by the Township, the Township Manager, and Tax Officer upon request, and as otherwise provided in the Tax Credit Act.[1]
[1]
Editor's Note: See 35 Pa.C.S.A. § 79A01 et seq.
F. 
Application. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to their Fire Chief or EMS Director. The Fire Chief or EMS Director shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and forward it to the Township Manager. Applications shall not be accepted by the Township after October 31 of each year.
G. 
Township review. The Township Manager shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list required by § 79A21 of the Tax Credit Act.[2] The Board of Supervisors shall approve all applicants that are such notarized eligibility list. All applicants approved by the Board of Supervisors shall be issued a tax credit certificate by the Township Manager.
[2]
Editor's Note: See 35 Pa.C.S.A. § 79A21.
H. 
Official tax credit register. The Township shall keep an official tax credit register of all active volunteers that were issued tax credit certificates. The Township Manager shall issue updates, as needed, of the official tax credit register to the Board of Supervisors, Fire Chief, EMS Director, and Tax Officer.
I. 
Injured volunteers. An active volunteer that is injured during an emergency response call may be eligible for future tax credits subject to compliance with the requirements of § 79A23(b) of the Tax Credit Act[3] and this part, provided:
(1) 
The injury occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under § 24-403C of this part.
(2) 
The injured volunteer shall provide documentation from a licensed physician with the application required under § 24-403F of this part stating that their injury prevents the volunteer from performing the duties of an active volunteer.
(3) 
The injured volunteer shall annually submit the application required under § 24-403F of this part, along with updated documentation from a licensed physician stating that the injury still exists and prevents him or her from qualifying as an active volunteer. The injured volunteer shall be deemed an active volunteer for that tax year and up to a maximum of five consecutive tax years.
[3]
Editor's Note: See 35 Pa.C.S.A. § 79A23(b).
A. 
Tax credit/claim. Each active volunteer who has been certified under the Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $250 on the earned income tax. When an active volunteer's earned income tax liability is less than the amount of the tax credit, then the tax credit shall equal the individual's tax liability. An active volunteer with a tax credit certificate may file a claim for the tax credit from earned income tax liability on his/her individual or joint tax return.
B. 
Rejection of tax credit claim.
(1) 
The Tax Officer shall reject a claim for a tax credit under this section if the taxpayer is not on the official Tax Credit Register issued by the Township Manager.
(2) 
If the Tax Officer rejects the claim, the taxpayer shall be notified in writing of the decision. The notice shall include the reasons for the rejection and provide the method of appealing the decision pursuant to § 24-405 of this part.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
A. 
Tax credit appeals. Any taxpayer aggrieved by a decision under § 24-404 of this part shall have a right to appeal said decision. A taxpayer shall have 30 days to appeal a decision or rejection of claim. All appeals of decisions under § 24-404 of this part shall follow the provisions of the Pennsylvania Local Taxpayers Bill of Rights Act, 53 Pa.C.S.A § 8421 et seq., as amended, and Township regulations promulgated thereunder.
B. 
Appeals for denied applications. Any volunteer denied a credit because he or she was determined to be ineligible because he or she (1) is not an active volunteer, or (2) did not complete the program criteria may appeal to the Board of Supervisors. The appeal shall be in writing submitted to the Township Manager nor more than 10 days following notice of ineligibility, but in no case later than November. The decision of the Board of Supervisors is final.