[Adopted 2-20-2018 by Ord. No. 2018-01]
The following words, terms, and phrases, when used in this article,
unless the context clearly indicates otherwise, shall have the following
meanings ascribed to them:
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 107-23, who has complied with, and is certified under, the Volunteer Service Credit Program.
The Board of Supervisors of Chestnuthill Township, Monroe
County, 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 entities listed under § 107-23.
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.
A residential real property owned and occupied as the domicile
of an active volunteer.
The chief of each volunteer fire company or the supervisor of each nonprofit emergency medical service agency listed under § 107-23.
Chestnuthill Township, Monroe County, Pennsylvania.
The Secretary for the Township duly appointed by the Board
of Supervisors.
The Treasurer for the Township duly appointed by the Board
of Supervisors.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Chestnuthill Township hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage membership
and service in the community's volunteer fire companies and nonprofit
emergency medical service agencies.
The Board shall establish, by resolution, the annual criteria
that must be met to qualify for credits under the Volunteer Service
Credit 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.
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.
E.
The total number of years the volunteer has served.
The Volunteer Service Credit Program is available to residents
of the Township who are volunteers of the West End Fire Company.
The record custodian shall keep specific records of each volunteer's
activities in a service log to establish credits under the Volunteer
Service Credit Program, and shall annually transmit to the Township
Secretary a notarized eligibility list of all volunteers that have
met the minimum criteria for the Volunteer Service Credit Program
no later than January 10 of each year. Each record custodian shall
also post the notarized eligibility list in an accessible area of
their respective volunteer agency's facilities. Service logs
shall be subject to periodic review by the Board of Supervisors, the
State Fire Commissioner and the Pennsylvania State Auditor General.
Volunteers that have met the minimum criteria of the Volunteer
Service Credit Program during the applicable eligibility period shall
sign and submit an application for certification to their applicable
record custodian. The record custodian shall sign the application
if the volunteer has met the minimum criteria of the Volunteer Service
Credit Program, and forward it to the Township Secretary. Applications
shall not be accepted by the Township after March 1 of each year.
The Township Secretary shall review the applications for credit
under the Volunteer Service Credit Program and shall cross-reference
them with the notarized eligibility list. The Board of Supervisors
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Board of Supervisors shall be
issued a tax credit certificate by the Township Secretary.
The Township shall keep an official Tax Credit Register of all
active volunteers that were issued tax credit certificates. The Township
Secretary shall issue updates, as needed, of the official Tax Credit
Register to the following:
A.
An emergency responder that is injured during an emergency response call may be eligible for future 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 § 107-23.
B.
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 107-26 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.
C.
An injured emergency responder shall annually submit the application required under § 107-26, 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. 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
Chestnuthill Township Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $500 against the earned income tax
levied by the Township. If an active volunteer's earned income
tax liability is less than the amount of the tax credit, the tax credit
shall equal that active volunteer's tax liability.
B.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit against their Township earned income tax
liability when filing a final return for the preceding calendar year
with the earned income tax collector for the Township.
C.
Rejection of tax credit claim.
(1)
The earned income tax collector shall reject a claim for a tax credit
if the taxpayer is not on the official Tax Credit Register issued
by the Township Secretary.
(2)
If the earned income 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 § 107-32.
(3)
Taxpayers shall have 30 days to appeal the decision of the earned
income tax collector.
A.
Tax credit. Each active volunteer who has been certified under the
Chestnuthill Township Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the Township real
property tax liability on qualified real property. If the tax is paid
in the penalty period, the tax credit shall only apply to the base
tax year liability.
B.
Claim.
(1)
An active 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 by the Township Treasurer. An active volunteer
shall file the following with the Township Secretary:
(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.
(1)
The Township Secretary shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1) above.
(2)
If the Township Secretary 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 § 107-32.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township
Secretary.
