[Ord. 2017-02, 4/19/2017, § 1]
This Part shall be known as the "Volunteer Service Tax Credit
Ordinance."
[Ord. 2017-02, 4/19/2017, § 1]
Pennsylvania Act No. 172 of November 2016[1] provides a tax credit for municipal volunteers of fire
companies and nonprofit emergency medical services agencies who reside
in Franklin Township.
[1]
Editor's Note: See 35 Pa.C.S.A. § 79A01 et seq.
[Ord. 2017-02, 4/19/2017, § 1]
The purpose of this Part is to authorize enactment of a tax
credit against an active volunteer's tax liability as a financial
incentive to:
1.
Acknowledge
the value and the absence of any public cost for volunteer fire protection
and nonprofit emergency medical services provided by active volunteers.
2.
Encourage
individuals to volunteer or for former volunteers to consider rejoining
as active volunteers in a volunteer fire company or nonprofit emergency
medical services agency.
[Ord. 2017-02, 4/19/2017, § 1]
As used in this Part, the following terms shall have the meanings
indicated:
A volunteer for a volunteer fire company or nonprofit emergency medical services agency who has complied with the requirements of the volunteer service credit program and who is certified under § 24-409.
The state Fire Commissioner of the Commonwealth of Pennsylvania.
A tax on earned income and net profits levied under § 24-102 of the Code of Ordinances of Franklin Township.
The Board of Supervisors of Franklin Township.
A volunteer.
The Local Tax Enabling Act (P.L. 1257, No. 511) et seq.,[1] and as amended in the future.
Franklin Township.
An emergency medical services agency chartered as a nonprofit
corporation located or providing service within the bounds of Franklin
Township.
A member of a volunteer fire company or a nonprofit emergency
medical services agency.
A nonprofit chartered corporation, association or organization
located or providing service within the bounds of Franklin Township.
The program established under § 24-409 (relating to volunteer service credit program) to determine the active status of a volunteer.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[Ord. 2017-02, 4/19/2017, § 1]
Franklin Township, by Ord. 2005-01,[1] adopted an earned income tax and by way of this Part,
a tax credit is hereby created in the amount of a the total earned
income tax paid by residents of the Township who volunteer their time
with a local fire company or nonprofit emergency medical services
agency.
[Ord. 2017-02, 4/19/2017, § 1]
The Board of Supervisors hereby creates a tax credit against real property tax to be granted to any active volunteer. The tax credit shall apply to tax levied on residential real property owned and occupied by an active volunteer who is certified under § 24-409 below. The amount of the tax credit authorized shall not exceed 20% of the tax liability of the active volunteer.
[Ord. 2017-02, 4/19/2017, § 1]
[Ord. 2017-02, 4/19/2017, § 1]
A tax credit established under this section may be used against
the active volunteer's tax liability for the current taxable year
and every year thereafter. The tax credit established under this section
shall remain in effect until the Board of Supervisors of Franklin
repeals this Part.
[Ord. 2017-02, 4/19/2017, § 1]
1.
Establishment.
The Board of Supervisors of Franklin Township does hereby establish
a volunteer service credit program to establish the annual requirements
for the certification of a volunteer in active service at a volunteer
fire company or a nonprofit emergency medical services agency providing
service to the municipality.
2.
Activities.
The volunteer service credit program shall be administered by the
Township Manager and shall consider the following activities in determining
credit toward a certification of active service:
A.
The number
of emergency calls to which a volunteer responds.
B.
The level
of training and participation in formal training and drills for a
volunteer.
C.
The total
amount of time expended by a volunteer on administrative and other
support services, including fund-raising and facility or equipment
maintenance.
D.
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.
3.
Guidelines.
The Board of Supervisors shall, with the advice of the chief(s) of
a volunteer fire company and the supervisor or chief of a nonprofit
emergency medical services agency or their designees, adopt guidelines,
including forms and applications, necessary to implement this section.
4.
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
to be distributed, by the following:
[Ord. 2017-02, 4/19/2017, § 1]
1.
Log. The
chief of a volunteer fire company or the supervisor or chief of a
nonprofit emergency medical services agency or their designee shall
establish and maintain a service log that documents the activities
of each volunteer that qualify for credit toward active service under
the volunteer service credit program and the calculation of the total
credits earned for each volunteer in the volunteer fire company or
nonprofit emergency medical services agency.
2.
Review.
Service logs established and maintained by volunteer fire companies
or nonprofit emergency medical services agencies shall be subject
to periodic review by the Commissioner, the Auditor General, the governing
body where the volunteer fire company or nonprofit emergency medical
services agency is located and the governing body where the volunteer
fire company or nonprofit emergency medical services agency provides
services.
[Ord. 2017-02, 4/19/2017, § 1]
1.
Self-certification.
The active volunteer shall sign and submit an application for certification
to the chief of the volunteer fire company or the supervisor or chief
of the nonprofit emergency medical services agency where the volunteer
serves.
2.
Injured
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 a tax credit
shall be eligible for the tax credit for the succeeding years.
3.
Local
sign-off. The chief and another officer of the volunteer fire company
and the supervisor or chief and another officer of the nonprofit emergency
medical services agency shall sign the application attesting to the
individual's status as an active volunteer or that the individual
can no longer serve as an active volunteer due to injury. The application
shall then be forwarded to the municipality, as appropriate, for final
review and processing.
[Ord. 2017-02, 4/19/2017, § 1]
1.
The Township
Manager shall consider any active volunteer who may satisfy the criteria
established under this Part for each type of tax credit provided under
this Part and make a determination to accept or reject any claim.
2.
Appeal.
An active volunteer shall have the right to appeal a claim that has
been rejected by the Board of Supervisors. The Board of Supervisors
shall establish, by ordinance, the procedure by which a rejected claim
can be appealed.
[Ord. 2017-02, 4/19/2017, § 1]
1.
Penalties
for false reporting.
A.
Any person
who knowingly makes or conspires to make a false service record report
under this section commits a misdemeanor of the first degree punishable
by a fine of $2,500.
B.
Any person
who knowingly provides or conspires to provide false information that
is used to compile a service record report under this section commits
a misdemeanor of the first degree punishable by a fine of $2,500.
