Pursuant to Act 172 of 2016, the Hatfield Township Board of
Commissioners hereby establishes a Volunteer Service Tax Credit Program
to be administered in accordance with said Act and the Hatfield Township
Code of Ordinances.
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
A volunteer for a volunteer fire company or nonprofit emergency
medical service agency listed as an eligible entity in this article,
who has complied with and is certified under the Volunteer Service
Tax Credit Program.
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."
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the
Volunteer Service Tax Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of
the eligible entities listed in this article.
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 of a volunteer fire company or a nonprofit emergency
medical service agency.
The Board shall establish, by resolution, the annual criteria
that must be met to qualify for credits under the program based on
the following:
A. The number of emergency response 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 but not limited to:
(2) Providing 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.
E. The total number of years the volunteer has served.
The Volunteer Service Tax Credit Program is available to residents
of the Township who are volunteers of the following Volunteer Fire
Companies below:
A. Hatfield Volunteer Fire Company.
B. Colmar Volunteer Fire Company.
A volunteer must meet the minimum criteria, set by resolution
under this section, during the eligibility period to qualify for the
tax credits established by this article.
A. The eligibility period for 2017 under the Volunteer Service Tax Credit
Program shall run from January 20, 2017, until November 15, 2017.
B. The eligibility period for 2018, and each subsequent year thereafter,
shall run from January 1 until September 30 of the year for which
the tax credit would apply.
The chief of each eligible volunteer fire company shall keep
specific records of each volunteer's activities in a service log to
establish credits under the Volunteer Service Tax Credit Program.
Service logs shall be subject to review by the Board of Commissioners,
the State Fire Commissioner and the State Auditor General. The chief,
or supervisor, shall annually transmit to the Township a notarized
eligibility list of all volunteers that have met the minimum criteria
for the Volunteer Service Tax Credit Program. The notarized eligibility
list shall be transmitted to the Township no later than November 15
of each year for which "active" volunteer status is claimed. The chief
or supervisor shall post the notarized eligibility list in an accessible
area of the volunteer agency's facilities.
Volunteers that have met the minimum criteria of the Volunteer
Service Tax Credit Program shall sign and submit an application for
certification to their Chief or supervisor by no later than October
31 of the year for which "active volunteer" status is claimed. The
Chief shall sign the application if the volunteer has met the minimum
criteria of the Volunteer Service Tax Credit Program, and forward
the notarized eligibility list to the Township Manager by no later
than November 15 of each year. Those whose eligibility applications
were denied will be notified in writing by the same date.
The Township shall keep an official Tax Credit Register of all
active volunteers that were issued tax credit certificates. The list
of earned income tax credit recipients shall be sent to the Tax Officer
and the list of any real property tax credit recipients shall be sent
to the Township Treasurer by no later than December 31. The Township
Manager shall issue updates, as needed, of the official Tax Credit
Register to the following:
B. Chief of the Volunteer Fire Companies;
C. Tax Officer for the Township Tax Collection District.
The process for appealing decisions made pursuant to this article
shall be as follows:
A. Earned income tax credit appeals.
(1)
Any taxpayer aggrieved by a decision regarding eligibility for
an earned income tax credit pursuant to the Township's Volunteer Service
Tax Credit Program shall have a right to appeal said decision.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection
of a claimed credit by the Tax Officer in accordance with the County
Tax Collection Committee Appeals Board.
(3)
All appeals of decisions regarding rejection of a taxpayer's
claim for an earned income tax credit pursuant to this article shall
be made to the Montgomery County Tax Collection Committee Appeals
Board.
B. Real property tax credit appeals.
(1)
Any taxpayer aggrieved by a decision regarding eligibility for
a real property tax credit pursuant to the Township's Volunteer Service
Tax Credit Program shall have a right to appeal said decision.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection
of a claimed credit by the Township Treasurer.
(3)
All appeals of decisions regarding rejection of a taxpayer's claim for a real property tax credit pursuant to this article 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."
C. "Active volunteer" eligibility appeals. Any appeals from an initial
determination by the Board of Commissioners that a resident taxpayer
is not eligible for "active volunteer" status shall be decided by
the Board of Commissioners.