[Adopted 1-16-2018 by Ord. No. 888]
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 listed under § 146-39C 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."
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 § 146-39C.
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 member of a volunteer fire company.
A.
Establishment. The Borough of Baldwin 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.
B.
Program criteria. The Borough Council shall establish, by resolution,
the annual criteria that must be met to qualify for credits under
the program based on the following:
(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.
(4)
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.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Borough who are volunteers of the Baldwin Volunteer
Fire Companies; Baldwin Independent Fire Company #1, Option Volunteer
Fire Department, and South Baldwin Volunteer Fire Company, that provide
service to the Borough of Baldwin.
D.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the tax credits established under § 146-40.
(1)
For 2018, the eligibility period under the Volunteer Service Credit
Program shall run from January 1, 2018, under December 31, 2018.
(2)
Applications for a tax credit in any given year must be submitted
to the Borough Manager no later than September 30 for the year the
credit is sought.
[Added 11-19-2019 by Ord.
No. 899]
E.
Recordkeeping. The chiefs of the volunteer fire companies listed under § 146-39C 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 the Borough of Baldwin, the State Fire Commissioner and the State Auditor General. The chief shall annually transmit to the Borough 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 Borough no later than January 31 of each year. The chief shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
F.
Municipal review. The Borough Manager shall review the notarized
eligibility list and present to the Borough Council for approval.
The Borough of Baldwin Council shall approve all applicants that are
on the notarized eligibility list. All applicants approved by the
Borough of Baldwin Council shall be issued a tax credit certificate
by the Borough Manager.
G.
Official Tax Credit Register. The Borough shall keep an official
Tax Credit Register of all active volunteers that were issued tax
credit certificates. The Borough Manager shall issue updates, as needed,
of the official tax credit register to the following:
A.
Tax credit. Each active volunteer who has been certified under the
Borough of Baldwin Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $300 of the earned income tax levied
by the Borough. 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 on his or her Borough earned income tax
liability when filing a final return for the preceding calendar year
with the tax officer for the Allegheny Southwest Tax Collection Committee.
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 Borough 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 § 146-41.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
In the event that any provision, section, sentence, clause,
or part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the article, it being the intent of the Borough of Baldwin
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.
