[Ord. 2017-474, 10/26/2017[1]]
The Cranberry Township Board of Supervisors hereby establishes
a Volunteer Service Credit Program. The goal of the program is to
encourage membership and service in the community's volunteer
fire company.
[1]
Editor's Note: This ordinance provided that it shall become
effective 12-1-2017.
[Ord. 2017-474, 10/26/2017]
The following words and phrases when used in this Part shall
have the meanings given to them in this section unless the context
clearly indicates otherwise.
A volunteer for a volunteer fire company or nonprofit emergency
medical service agency who has complied with, and is certified under,
the Volunteer Service Credit Program.
The Cranberry Township Board of Supervisors.
The Chief of the Cranberry Township Volunteer Fire Company.
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with the Cranberry
Township Volunteer Fire Company.
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.
The person or entity appointed pursuant to the Local Tax
Enabling Act by the Township to collect the Earned Income Tax.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[Ord. 2017-474, 10/26/2017]
1.
The Board of Supervisors 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 fundraising 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.
[Ord. 2017-474, 10/26/2017]
The total amount of the tax credit against earned income tax
shall be $250. If an individual's earned income tax liability
is less than $250, the individual's tax credit must equal the
individual's earned income tax liability. An active volunteer
with an EIT tax credit certificate may file a claim for a tax credit
against Earned Income Tax liability on his/her individual or joint
tax return.
[Ord. 2017-474, 10/26/2017]
1.
Volunteers that have met the program criteria of the Volunteer Service
Credit Program shall sign and submit an application, created and approved
by the Township for certification to the Chief of the Volunteer Fire
Company.
A.
Fire Company Review and Approval. The Chief of the Volunteer Fire
Company shall sign the application, attesting that the volunteer has
met the program criteria of the Volunteer Service Credit Program,
or that the volunteer is injured and eligible for the credit, and
forward the application to the Director of Fire and Emergency Services
for final review and processing.
B.
Township Review and Approval. The Director of Fire and Emergency
Services shall cross-reference the eligibility list with the applications
and submit a list of volunteers eligible for the credit to the Township
Manager for issuance of tax credit certificates.
C.
Submission. Applications shall be accepted no later than October
31.
[Ord. 2017-474, 10/26/2017]
1.
The Volunteer Service Credit Program is available to residents of
the Township who successfully are or become volunteers of the Cranberry
Township Volunteer Fire Company and meet the program criteria.
A.
Eligibility List. A notarized list of eligible active volunteers
shall be submitted by the Chief of the Volunteer Fire Company to the
Director of Fire and Emergency Services no later than 45 days before
tax notices are to be distributed. The notarized eligibility list
shall be posted in an accessible area of the Volunteer Fire Company
facilities.
B.
Injured Volunteers. An active volunteer that is: (1) injured during
a response to an emergency; and (2) can no longer serve as an active
volunteer because of the injury; and (3) would be eligible at the
time of the injury for the credit under the Volunteer Service Credit
Program, will be eligible for a credit for a maximum of five tax years
from the date of injury, provided:
(1)
The injury occurred while responding to, participating in, or
returning from an emergency response call.
(2)
The injured volunteer provides documentation from a licensed
physician with the application for credit, stating that their injury
prevents the volunteer from performing duties of an active volunteer.
(3)
The injured volunteer annually submits an application 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 up to a maximum of five consecutive tax
years.
[Ord. 2017-474, 10/26/2017]
1.
A volunteer must meet the minimum criteria, set by resolution under
this section, during the eligibility period to qualify for the credit.
[Ord. 2017-474, 10/26/2017]
1.
The Chief of the Volunteer Fire Company, or his designee, shall keep
a service log to document the activities of each volunteer that qualifies
for credit towards the program criteria for the Volunteer Service
Tax Credit Program.
2.
Service logs shall be subject to review by Cranberry Township, the
State Fire Commissioner and the State Auditor General.
[Ord. 2017-474, 10/26/2017]
The Township Manager, or his/her designee, shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates, which shall be available to the Board of Supervisors,
Cranberry Township; Director of Fire and Emergency Services, Cranberry
Township; Volunteer Fire Chief, Cranberry Township; and the Cranberry
Township Tax Collector, as requested.
[Ord. 2017-474, 10/26/2017]
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.
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 § 24-811.
3.
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
[Ord. 2017-474, 10/26/2017]
1.
Any taxpayer aggrieved under Part 8 because a credit was denied shall have a right to appeal said decision. A taxpayer shall have 30 days to appeal, in writing, a decision or rejection of claim for credit. All appeals of decisions under §§ 24-804, 24-810 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."
2.
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
Director of Fire and Emergency Services no more than 10 days following
notice of the determination of ineligibility, or by not later than
November. The decision of the Board of Supervisors is final.
