[Adopted 12-7-2020 by Ord. No. 1715]
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise.
A volunteer for a volunteer fire company who has complied
with, and is certified under, the Volunteer Service Credit Program
as set forth herein.
The State Fire Commissioner of the Commonwealth of Pennsylvania.
A tax on earned income and net profits levied under Chapter
3 of the Act of December 31, 1965 (P.L. 1257, No. 511), known as the
"Local Tax Enabling Act."[1]
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with one of
the volunteer fire companies providing service in Upper Moreland Township.
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 they shall have been when the call was received.
A residential real property owned and occupied as the domicile
of an active volunteer.
A Township resident that has served as an active volunteer,
in good standing, as so certified under this article, during the preceding
calendar year, for a Township volunteer fire company.
The earned income tax credit and/or the real property tax
credit granted hereunder.
The Township of Upper Moreland, Montgomery County, Pennsylvania.
A nonprofit chartered corporation, association or organization
located in this commonwealth that provides fire protection services
and may offer other voluntary emergency medical services within the
Township.
The program established pursuant to this chapter to determine
the active status of a volunteer.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. Upper Moreland Township hereby establishes a Volunteer
Service Credit Program.
B.
Limitations. The tax credits established by this article may be used
against the qualified volunteer's tax liability for the current taxable
year and every taxable year the individual is qualified as a qualified
volunteer. The tax credits established by this article shall remain
in effect unless and until the Township repeals this article.
A.
Qualifying volunteer criteria. To be a qualifying volunteer under
this article, an individual:
(1)
Must be a resident of the Township;
(2)
Must have served as an active volunteer, in good standing, as
so certified under this article, during the preceding calendar year
for a Township volunteer fire company;
(3)
Must have maintained a minimum of 25% in fire responses;
(4)
Must have attended two fire company drills a month, all mandatory
drills and one burn drill a year; and
(5)
Must have completed all formal training requirements pursuant
to "Administrative Directive 200-09 Professional Development."
B.
Non-firefighter administrative members criteria. To qualify under
this article, a non-firefighter administrative member must 1) be a
resident of the Township, and 2) must maintain a minimum of 75 hours
a year of service. If an active volunteer meets the criteria of a
qualifying volunteer and a non-firefighter administrative member under
this article, the active volunteer shall be required to meet the qualifying
volunteer criteria.
C.
Joint tax return. A qualified volunteer may claim a tax credit provided
for in this article when filing a joint tax return. The tax return
shall provide a mechanism for separating the liability of an individual
from any earned income tax imposed by the school district of residence
from the liability of an individual for any earned income tax imposed
by the Township. The tax credit shall only be applicable to the qualified
volunteer's earned income tax imposed by the Township.
D.
Injured active volunteer. An active volunteer who was injured during
a response to an emergency call and can no longer serve as an active
volunteer because of the injury and who would otherwise be eligible
for the tax credits under this article shall be eligible for such
tax credits for the succeeding five tax years. The injured active
volunteer must submit a new application each year as set forth herein
in order to qualify for the tax credits described herein.
E.
Eligibility period. The eligibility period for 2020 shall be January
1, 2020, through December 31, 2020. For every subsequent year, the
eligibility period shall be January 1 through December 31 each calendar
year. An active volunteer must meet the minimum criteria, set by resolution
of the Board of Commissioners, during the eligibility period to qualify
for the tax credits established by this article.
F.
Recordkeeping. The Chief of each volunteer fire company, as applicable,
shall keep specific records of each volunteer's activities in a service
log to establish credits under the Volunteer Service Credit Program.
Service logs shall be subject to review by the Board of Commissioners
of Upper Moreland Township, the State Fire Commissioner and the State
Auditor General. The Chief shall annually transmit to the Township
Manager a notarized eligibility list of all volunteers that have met
the minimum criteria for the Volunteer Service Credit Program. The
notarized eligibility list shall be transmitted to the Township no
later than January 7 of each year. The Chief shall post the notarized
eligibility list in an accessible area of the fire company's facilities.
G.
Eligibility list. A notarized list of eligible active volunteers
shall be submitted to the governing body, no later than 45 days before
tax notices are distributed, by the appropriate Chief of the Township's
fire companies.
H.
Criteria revision. The Board of Commissioners reserves the right
to revise the criteria for certification of a qualified volunteer,
by resolution, in whole or part, at its sole discretion.
A.
To receive certification as a qualifying volunteer under this chapter,
an individual must meet the qualifying volunteer criteria set forth
by resolution and, by January 15 of each year (following the year
in which an individual has served as an active volunteer), sign and
submit an application for certification as a qualifying volunteer
to the Chief of the volunteer fire company.
B.
Thereafter, the fire company's Chief shall review all applications
submitted, sign each application, and indicate on each application
whether he/she recommends the volunteer to be certified as a qualifying
volunteer.
C.
By January 30 of the same year, the fire company's Chief shall forward
all applications received, with all supporting documentation, to the
Board of Commissioners.
D.
The Board of Commissioners shall review all applications and supporting
documentation and shall, by Board motion, certify all qualifying volunteers
on or before March 1 of each year. Only those volunteers so certified
by the Board of Commissioners shall be eligible to receive the earned
income tax credit and/or the real property tax credit, and these credits
may be utilized for any earned income taxes and/or real property taxes
paid or payable to the Township during or for the previous calendar
year only.
E.
Official tax credit register. The Township shall keep an Official
Tax Credit Register of all qualified volunteers that were issued tax
credit certificates. The Township Manager shall issue updates, as
needed, of the Official Tax Credit Register to the following:
A.
Tax credit. Each qualified volunteer who has been certified under
the Volunteer Service Credit Program shall be eligible to receive
a tax credit for the amount paid by the volunteer toward earned income
tax per year, not to exceed an amount of $1,000, of the Township portion
of any earned income tax levied by the Township. When an active volunteer's
earned income tax liability is less than the amount of the tax credit,
the tax credit shall equal the individual's tax liability.
[Amended 6-5-2023 by Ord. No. 1740]
B.
Claim. A qualified volunteer with a tax credit certificate may file
a claim for the tax credit on their Township earned income tax liability
when filing a final local return for the preceding calendar year.
C.
Rejection of tax credit claim. The Township Tax Collector shall reject a claim for a tax credit if the taxpayer is not on the Official Tax Credit Register issued by the Board of Commissioners. If the Township Tax Collector rejects the claim, the taxpayer shall be notified, in writing, of the decision. The notice shall include the reasons for rejection and provide the method of appealing the decision pursuant to § 310-116 hereof. Taxpayers shall have 30 days to appeal the decision of the Township Tax Collector.
A.
Tax credit. Each qualified volunteer who has been certified under
the Volunteer Service Credit Program shall be eligible to receive
a real property tax credit of 100% of the Township tax liability on
qualified real property. This tax credit shall not apply to any other
tax liability imposed upon the qualified real property. If the tax
is paid in the penalty period, the tax credit shall only apply to
the base tax year liability.
[Amended 6-5-2023 by Ord. No. 1740]
B.
Claim. A qualified volunteer with a tax credit certificate may file
a claim for the tax credit on their qualified real property tax liability
for the Township's real estate tax levy. The tax credit shall be administered
as a refund.
(1)
The qualified volunteer shall file the following with the Township
Manager or the Township Tax Collector:
(a)
A true and correct receipt from the Township Real Estate Tax
Collector of the paid Township real property taxes for the tax year
in which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this chapter.
(2)
If the active volunteer provides all documents required under
this subsection, the Township Treasurer shall issue the tax refund
to the active volunteer.
C.
Rejection of the tax credit claim. The Township Tax Collector shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B. If the Township Tax Collector 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 § 310-116 hereof. Taxpayers shall have 30 days to appeal the decision of the Township Tax Collector.
A.
Earned income tax credit appeals. Any taxpayer aggrieved by a decision under § 310-114 hereof 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 § 310-114 hereof shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights," 53 Pa.C.S.A. § 8241 et seq.
B.
Real property tax credit appeals. Any taxpayer aggrieved by a decision under § 310-115 hereof shall have a right to appeal said decision. A taxpayer shall have 30 days to appeal a decision or rejection of claim. All appeals under § 310-115 hereof shall follow the provisions of 2 Pa.C.S.A., Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A., Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."
Within 10 days of the Board of Commissioners' decision certifying
qualifying volunteers, the Township Secretary shall issue a qualifying
volunteer tax credit certificate to each qualifying volunteer in a
form acceptable to the Tax Collector appointed by the Montgomery County
Tax Collection Committee to collect the earned income tax and the
Township's Tax Collector elected to collect the Township's real property
tax.
A.
Any person who knowingly makes, or conspires to make, a false application
for certification as a qualifying volunteer commits a misdemeanor
of the first degree punishable by a fine of $2,500.
B.
Any person who knowingly provides, or conspires to provide, a false
certification recommendation under this chapter commits a misdemeanor
of the first degree punishable by a fine of $2,500.
