[Adopted 11-6-2017 by Ord. No. 381[1]]
[1]
Editor's Note: This ordinance also provided that it shall apply retroactively to 1-20-2017.
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.
ACTIVE VOLUNTEER
An individual who volunteers at a volunteer fire company and has satisfied the following conditions:
A. 
Completes the activities of the Volunteer Service Credit Program set forth in § 128-13;
B. 
Receives certification as an active volunteer by the Chief or his/her designee of a volunteer fire company; and
C. 
Receives approval as an active volunteer by the Board of Supervisors of the Township of Pine.
APPLICATION
A form provided by the Township of Pine to a volunteer applying for certification under the Volunteer Service Credit Program.
AUTHORIZED EARNED INCOME TAX COLLECTOR
Keystone Collections Group or the current regional earned income tax collector for the Township of Pine.
COMMISSIONER
The State Fire Commissioner of the Commonwealth.
EARNED INCOME TAX
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]
ELIGIBILITY PERIOD
The timeframe 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 § 128-13C.
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.
VOLUNTEER
A member (including a business member) of a volunteer fire company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. The Township of Pine hereby establishes a volunteer service credit program. The goal of the program is to encourage membership and service in volunteer fire companies providing invaluable services to the Township of Pine and its residents.
B. 
Program criteria. The Board of Supervisors of the Township of Pine shall establish, by resolution, the annual criteria that must be met to qualify for credits under the 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) 
Fund-raising.
(b) 
Providing facility or equipment maintenance.
(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.
(5) 
The total number of years the volunteer has served.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of the municipality who are volunteers of the following volunteer fire companies:
(1) 
Wexford Volunteer Fire Company.
D. 
Eligibility period. A volunteer must meet the minimum criteria, set by separate resolution authorized under this section, during the eligibility period to qualify for the local earned income tax credits authorized under § 128-14.
(1) 
For Tax Year 2017, the eligibility period under the Volunteer Service Credit Program shall run from January 20, 2017, until October 31, 2017.
(2) 
For Tax Year 2018, and each subsequent tax year thereafter, the eligibility period shall run from the prior November 1 until October 31 of the year for which the tax credit will apply.
E. 
Recordkeeping. The Chief (or his/her designee) of each volunteer fire company listed under Subsection C shall keep specific records of each volunteer's activities in a service log to establish necessary credits under the Volunteer Service Credit Program. Service logs shall be subject to audit/review by:
(1) 
The Township Manager of the Township of Pine or his/her designee;
(2) 
The State Fire Commissioner; and
(3) 
The State Auditor General.
F. 
Volunteer application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification (as provided by the Township of Pine) to their Chief or his/her designee. The Chief or his/her designee shall sign the application, if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and shall forward said application to the Township Manager of the Township of Pine, together with the notarized list required by Subsection G, within the timeframe specified herein.
G. 
Notarized list. On or before November 15 of each year, the Chief, or his/her designee, shall deliver to the Township Manager of the Township of Pine a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and have applied for certification pursuant to Subsection F. The Chief, or his/her designee, shall also post a copy of the notarized eligibility list in an accessible area of the volunteer fire company's facilities.
H. 
Municipal review. The Township Manager of the Township of Pine shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. At the first regular meeting in December of each year, the Board of Supervisors of the Township of Pine shall approve or disapprove the volunteers that appear on the notarized list submitted pursuant to Subsection F. All applicants approved by the Board of Supervisors of the Township of Pine shall then be issued an earned income tax credit certificate by the Township Manager of the Township of Pine by no later than December 15 of each year.
I. 
Appeal of denial of certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before the Board of Supervisors of the Township of Pine within 30 days of the denial pursuant to 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."[1]
[1]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
J. 
Official tax credit register. The Township of Pine shall keep an official tax credit register of all active volunteers that were issued earned income tax credit certificates. No later than December 31 of each year, the Township Manager of the Township of Pine shall issue updates, as needed, of the official tax credit register to the following:
(1) 
The Board of Supervisors of the Township of Pine;
(2) 
Chief of the Wexford Volunteer Fire Company; and
(3) 
Authorized earned income tax collector.
K. 
Injured volunteers.
(1) 
An emergency responder that is injured during an emergency response call may be eligible for future earned income tax credits. The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under Subsection C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection F stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(3) 
An injured emergency responder with a continuing qualifying injury shall annually submit the application required under Subsection F, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. Such an injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
A. 
Tax credit. Each active volunteer who has been certified under the Township of Pine's Volunteer Service Credit Program shall be eligible to receive a local earned income tax credit of up to $300 of the earned income tax levied by the Township of Pine. 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 earned income tax liability.
B. 
Claim. An active volunteer with a tax credit certificate may claim a tax credit on his (or her) Township of Pine earned income tax liability when filing a final return for the preceding calendar year with the authorized earned income tax collector.
C. 
Rejection of tax credit claim.
(1) 
The tax officer shall reject a claim for a tax credit if the taxpayer is not on the official tax credit register issued by the Township Manager of the Township of Pine.
(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 § 128-15.
(3) 
Taxpayers shall have 30 days to appeal the decision of the tax officer pursuant to § 128-15.
A. 
Any taxpayer aggrieved by a decision under § 128-14 shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
C. 
All appeals of decisions under § 128-14 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights,"[1] and Chapter A145 (Attachment 1) of the Code of the Township of Pine.
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
A. 
Any individual who knowingly makes or conspires to make a false report in an application for certification under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
B. 
Any individual who knowingly provides or conspires to provide false information that is used to compile a service log under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
[Added 6-5-2023 by Ord. No. 401]
A. 
Refund. Each active volunteer (including an injured volunteer meeting the criteria established by § 128-13K of this article and Township of Pine Resolution No. 970) who has been certified under the Township of Pine's Volunteer Service Credit Program shall be eligible to receive a tax refund, in an amount described herein, on real estate tax paid to the Township of Pine by such active volunteer upon qualified real property.
B. 
Amount. The refund provided by this section shall be equal to 100% of the real estate tax paid to the Township of Pine by such certified active volunteer upon qualified real property.
C. 
Claim for refund. An active volunteer certified under the Township's Volunteer Service Credit Program may claim a refund for his or her paid Township of Pine real estate tax by submitting an application for same to the Township Manager following the issuance of that year's notarized eligibility list (as prescribed in § 128-13G and H of this article), with such application to include a true and correct receipt from the Township of Pine's real estate tax collector, or other documentation deemed acceptable by the Township Manager, showing the real estate tax paid to the Township of Pine upon qualified real property for the tax year in which the application for refund is being filed.
D. 
Review and payment of eligible refund. The Township Manager shall review applications for real estate tax refund and shall cross-reference them with the aforementioned notarized eligibility list. If an applicant appears on the notarized eligibility list and provides all documentation for qualified real property as required by this section, the application for refund shall be approved by the Township Manager and the Township of Pine shall issue the real estate tax refund to the qualified volunteer promptly thereafter.
E. 
Rejection of tax refund claim.
(1) 
The Township Manager shall reject a claim for real estate tax refund if: the requesting taxpayer is not on the approved notarized eligibility list issued by the Township Manager of the Township of Pine; or if the real property for which the real estate tax refund is claimed is not qualified real property pursuant to this article; or if the requesting taxpayer has not submitted sufficient documentation to establish prior payment of the real estate tax pursuant to this section.
(2) 
If the Township Manager rejects the real estate tax refund claim, the requesting 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 decisions pursuant to § 128-18.
(3) 
Taxpayers shall have the right to appeal the decision of the Township Manager pursuant to § 128-18.
[Added 6-5-2023 by Ord. No. 401]
A. 
Any taxpayer aggrieved by a decision under § 128-17 shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 days thereafter to appeal a decision or rejection of refund claim.
C. 
All appeals of decisions rendered pursuant to § 128-17 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50,[1] known as the "Local Taxpayers Bill of Rights," and Chapter A145 (Attachment 1) of the Code of the Township of Pine.
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
[Added 6-5-2023 by Ord. No. 401]
Any individual who knowingly makes, or conspires to make, a false report in an application for real estate tax refund commits a misdemeanor of the first degree and shall be subject to the penalties established in § 128-16 of this article.