[Adopted 5-15-2018 by Ord. No. 779]
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 serving the Upper Allen Township Fire Department
who has complied with, and is certified under, the Volunteer Service
Credit Program.
A tax on earned income and net profits levied under the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
A volunteer who responds to an emergency call with the Upper
Allen Township Fire Department.
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.
A member of the Upper Allen Township Fire Department.
A.
Establishment. Upper Allen Township hereby establishes a Volunteer
Service Credit Program. The goal of the program is to encourage membership
and service in the Upper Allen Township Fire Department.
B.
Program criteria. The Upper Allen Township Board of Commissioners
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 Upper Allen
Township Fire Department.
C.
Eligible
entities. The Volunteer Service Credit Program is available to residents
of Upper Allen Township who are volunteers serving the Upper Allen
Township Fire Department.
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 credit established under § 223-73. For 2018, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
E.
Recordkeeping. The Chief of the Upper Allen Township Fire Department
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 Upper Allen Township
Board of Commissioners, the State Fire Commissioner and the State
Auditor General. The Chief shall annually transmit to the Board of
Commissioners 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 Board of
Commissioners no later than January 30 of each year. The Chief shall
post the notarized eligibility list in an accessible area of the volunteer
agency's facilities.
F.
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
on or before January 15 of each year for certification to the Chief.
The Chief shall sign the application if the volunteer has met the
minimum criteria of the Volunteer Service Credit Program, and forward
it to the Township Manager. Applications shall not be accepted by
Upper Allen Township after March 1 of each year.
G.
Municipal review. The Township Manager 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 Commissioners
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Board of Commissioners shall
be issued a tax credit certificate by the Township Manager.
H.
Official tax credit register. Upper Allen Township shall keep an
official tax credit register of all active volunteers that were issued
tax credit certificates. The Township Manager shall issue updates,
as needed, of the official tax credit register to the following:
I.
Injured volunteers.
(1)
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 the Upper Allen Township Fire Department.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 223-72 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 § 223-72, 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
Upper Allen Township Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $250 of the earned income tax levied
by Upper Allen 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 on their municipality's earned income tax
liability when filing a final return for the preceding calendar year
with the tax officer for the Cumberland 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
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 § 223-74.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
