[Adopted 4-26-2018 by Ord. No. 220]
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.
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 176-51C 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 timeframe 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 § 176-51C.
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 prope1iy owned and occupied as the domicile
of an active volunteer.
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.
A.
Establishment. The Township of Middle Smithfield 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.
B.
Program criteria. The Township of Middle Smithfield shall establish,
by resolution, the annual criteria that must be met to qualify for
credits under the program based on the following:[1]
(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)
Fundraising
(b)
Providing facility or equipment maintenance
(c)
Financial bookkeeping
(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.
[1]
Editor's Note: See attachment at the end of this chapter for
criteria.
C.
Eligible entities. The volunteer service credit program is available
to residents of the Township of Middle Smithfield who are volunteers
of the following volunteer fire companies and nonprofit emergency
medical service agencies that provide service to the Township of Middle
Smithfield:
E.
Recordkeeping.
(1)
The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 176-51C shall keep specific records of each volunteer's activities in a service log to establish credits under the volunteer service credit program. Service logs shall be subject to review by:
(2)
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 credit program. The notarized eligibility
list shall be transmitted to the Secretary of the Township of Middle
Smithfield no later than November 15 of each year. The chief or supervisor
shall post the notarized eligibility list in an accessible area of
the volunteer agency's facilities.
F.
Application. Volunteers who have met the minimum criteria of the
volunteer service credit program shall sign and submit an application
for certification to their chief or supervisor. The chief or supervisor
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
April 1 of each year.
G.
Municipal review. 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 Township Board of Supervisors
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Township Board of Supervisors
shall be issued a tax credit certificate by the Township Secretary.
H.
Official tax credit register. The Township of Middle Smithfield shall
keep an official tax credit register of all active volunteers who
were issued tax credit certificates. The Township Secretary shall
issue updates, as needed, of the official tax credit register to the
following:
I.
Injured volunteers.
(1)
An emergency responder who 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 § 176-5lC.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 176-51 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 shall annually submit the application required under § 176-51, 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.
J.
Eligibility. A volunteer's eligibility to receive a tax credit under
this article shall be determined on an annual basis. Eligibility in
a prior year does not, by itself, make the volunteer eligible in a
subsequent year. Each year the volunteer must comply with the minimum
criteria of the volunteer service credit program in order to be eligible
for any tax credit associated with service in that year. Eligibility
for tax credits shall begin with service in the calendar year 2018.
Notwithstanding the foregoing, no eligibility for tax credits shall
exist until the Township Board of Supervisors has adopted a resolution
establishing the minimum criteria of the volunteer service credit
program.
A.
Tax credit. Each active volunteer who has been certified under the
Township's volunteer service credit program shall be eligible to receive
a tax credit of up to $250 of the earned income tax levied by the
Township. 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 tax liability.
B.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit as to the volunteer's local earned income
tax liability when filing a final return for the preceding calendar
year with the tax officer for the Middle Smithfield tax collection
district.
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
Secretary.
(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 § 176-54.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A.
Tax credit. Each active volunteer who has been certified under the
Township's volunteer service credit program shall be eligible to receive
a real property tax credit of 10% of the volunteer's Township real
estate 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. Beginning tax year 2021, and thereafter, the tax
credit is increased to 100% of the volunteer's Township real estate
tax liability on qualified real property.
[Amended 12-28-2020 by Ord. No. 230]
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:
(a)
A true and correct receipt from the municipal real estate tax
collector of the paid municipal real property taxes for the tax year
which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this article.
(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 municipal real
property tax credit if the taxpayer fails to provide the documents
required under Subsection B(l).
(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 § 176-54.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township
Secretary.
A.
Earned income tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
(3)
All appeals of decisions under § 176-52 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 those procedures established by the Township of Middle
Smithfield thereunder, or the regulations of the tax officer of the
Monroe Tax Collection District, as applicable.
[1]
Editor's Note: See 53 PaC.S.A. § 8421 et seq.
