Township of Butler, PA Article VIII Volunteer Service Credit Program

[Adopted 8-20-2018 by Ord. No. 905]

§ 259-62 Definitions.

The following words and phrases when used in this ordinance shall have the meanings given to them in this section unless the context clearly indicates otherwise.

ACTIVE VOLUNTEER

A volunteer for a volunteer fire company listed under § 259-63C who has complied with, and is certified under, the Volunteer Service Credit Program.

EARNED INCOME TAX

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.

ELIGIBILITY PERIOD

The time frame when volunteers may earn credit under the Volunteer Service Credit Program.

EMERGENCY RESPONDER

A volunteer who responds to an emergency call with one of the entities listed under § 259-63C.

EMERGENCY RESPONSE CALL

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.

TAX OFFICER

The person or entity appointed pursuant to the Local Tax Enabling Act by the Township to collect the earned income tax.

VOLUNTEER

A member of a volunteer fire company.

§ 259-63 Volunteer Service Credit Program.

A. Establishment. Butler 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.

B. Program criteria. The Board 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.

(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.

(4) The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.

(5) The total number of years the volunteer has served.

C. Eligible entities. The Volunteer Service Credit Program is available to residents of the Township who are volunteers of the following volunteer fire companies that provide service to Butler Township.

(1) Fire District Number Three Volunteer Fire Company (Station 3).

(2) Mercer Road Volunteer Fire Company (Station 6).

(3) South Butler Volunteer Fire Company (Station 7).

D. Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for tax credits established under § 259-64.

(1) For 2018, the eligibility period under the Volunteer Service Credit Program shall run from August 20, 2018, until December 31, 2018.

(2) For 2019, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.

E. Recordkeeping. The chief of each volunteer fire company, or his/her designee, shall keep a specific record 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 Board of Commissioners, Butler Township Fire Marshal, the State Fire Commissioner and the State Auditor General. The chief, or his/her designee, shall annually transmit to the Township Fire Marshal 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 Township Fire Marshal no later than January 15 of each year. The chief, or his/her designee, shall post notarized eligibility list in an accessible area of the volunteer fire company.

F. Application. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application certification to their 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 Fire Marshal. Applications shall not be accepted by the Township after April 1 of each year.

G. Municipal review. The Township Fire Marshal 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 Fire Marshal.

H. Official tax credit register. The Township shall keep an official tax credit register of all active volunteers that were issued tax credit certificates. The Township Fire Marshal shall issue updates, as needed, of the official tax credit register to the following:

(1) Board of Commissioners;

(2) Chief of each volunteer fire company;

(3) Tax officer for the Township Tax Collection District.

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 one of the entities listed under § 259-63C.

(2) An injured emergency responder shall provide documentation from a licensed physician with the application required under § 259-63 stating that their injury prevents them from performing duties to qualify as an active volunteer. In such 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 § 259-63, 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 years.

§ 259-64 Earned income tax credit.

A. Tax credit. Each active volunteer who has been certified under Butler Township 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 on their Township earned income tax liability when filing a final return for the preceding calendar year with the tax officer for the Butler County 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 Fire Marshal.

(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 § 259-65.

(3) Taxpayers shall have 30 days to appeal the decision of the tax officer.

§ 259-65 Appeals.

A. Earned income tax appeals.

(1) Any taxpayer aggrieved by a decision under § 259-64 shall have the right to appeal said decision.

(2) A taxpayer shall have 30 days to appeal a decision or rejection of claim.

(3) All appeals of decisions under § 259-64 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the Local Taxpayer Bill of Rights.

§ 259-66 Penalties for false reporting.

A. Any person who knowingly makes or conspires to make a false service record report under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.

B. Any person who knowingly provides or conspires to provide false information that is used to compile a service record report under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.