[Adopted 3-21-2018 by Ord. No. 108]
The summary and whereas clauses are hereby incorporated by reference
as if herein stated at length.[1]
[1]
Editor's Note: The summary and preamble of this ordinance
read as follows:
An ordinance of the Township of Lancaster, Butler County,
Pennsylvania, establishing a volunteer service credit program; enacting
tax credits for volunteer members of the Harmony Fire District; and
establishing administrative procedures and appeals.
WHEREAS, Lancaster Township deems it in the best interests
of its residents to invest in the growth and development of its volunteer
fire service; and
WHEREAS, it is the desire of the Board of Supervisors for
Lancaster Township to authorize a volunteer service credit against
earned income tax liability in accordance with the Incentives for
Municipal Volunteers of Fire Companies and Nonprofit Emergency Medical
Services Agencies, 35 Pa.C.S.A. § 79A01 et seq.
WHEREAS, the Harmony Fire District is comprised of 4 municipalities
(Zelienople Borough, Harmony Borough, Jackson Township and Lancaster
Township) and the joining of 2 previous fire departments (Zelienople
Fire Department and Harmony Fire Company).
As used in this article, the following terms shall have the
meanings indicated:
A volunteer for the Harmony Fire District who has complied
with, and is certified under, the Volunteer Service Credit Program.
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.
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 the Harmony Fire District.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.,
the Local Tax Enabling Act.
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 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.
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 exact 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.
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 President of
the Harmony Fire District.
A.
Fire company review and approval. The President of the Harmony Fire
District 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 Township Manager.
B.
Township review and approval. The President of the Harmony Fire District
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 deadline. Applications shall be accepted no later than
October 31.
The Volunteer Service Credit Program is available to residents
of the Township who successfully are or become volunteers of the Harmony
Fire District and meet the program criteria.
A.
Eligibility list. A notarized list of eligible active volunteers
shall be submitted by the President of the Harmony Fire District to
the Township Manager and Township Secretary-Treasurer 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 Harmony Fire District's
facilities.
B.
Injured volunteers. An active volunteer that is injured during a
response to an emergency, and can no longer serve as an active volunteer
because of the injury, and 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; and
(2)
The injured volunteer provides documentation from a licensed physician
with the application for credit, stating that his or her injury prevents
the volunteer from performing the duties of an active volunteer; and
(3)
The injured volunteer annually applies, along with updated documentation
from a licensed physician stating that his or her injury still exists
and prevents him or her from qualifying as an active volunteer for
that tax year up to a maximum of five consecutive tax years.
A.
The President of the Harmony Fire District, 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.
B.
Service logs shall be subject to review by the Township of Lancaster,
the State Fire Commissioner and the State Auditor General.
The Township Manager, or their 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,
Lancaster Township, Township Manager, Township Secretary-Treasurer
and the Township Tax Collector, as requested.
A.
The tax officer shall reject a claim for a tax credit if the tax
payer is not on the Official Tax Credit Register issued by the Township
Manager.
B.
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 § 252-60.
C.
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
A.
Any taxpayer aggrieved 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 a claim for credit. All appeals of decisions under §§ 252-53 and 252-59 shall follow the provision of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Tax Payers Bill of Rights."[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
B.
Any taxpayer denied a credit because they were determined to be ineligible
because they are not an active volunteer or did not complete the program
criteria may appeal to the Board of Supervisors of Lancaster Township.
The appeal shall be in writing, submitted to the Township Manager
no more than 10 days following notice of the determination of ineligibility,
or by no later than November 15. The decision of the Township Board
of Supervisors is final.
In the event that any position, section, sentence, clause, or
part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provisions, section, sentence,
clause or part of this article, it being the intent of Lancaster Township
that such remainder shall be and shall remain in full force and effect,
and for this purpose, the provisions of this article are hereby declared
to be severable.
Ordained and enacted this 21st day of March, 2018, by the Board
of Supervisors of Lancaster Township, to be effective as of March
21, 2018.
