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.
APPLICATION FOR CERTIFICATION
The form completed by a volunteer and submitted to the Fire
Chief for signature certifying eligibility according to the Volunteer
Service Credit Program criteria.
CERTIFIED VOLUNTEER
A volunteer for a volunteer fire company listed under Subsection
C 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 LIST
The document provided by the Fire Chief that contains the
names of those volunteers who the Chief certifies as eligible according
to the Volunteer Service Credit Program criteria resolution.
ELIGIBILITY PERIOD
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
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.
QUALIFIED REAL PROPERTY
A residential real property owned, owned jointly or in common
with another, or in the form of a trust or partnership in which the
volunteer has an interest, and occupied as the domicile of a volunteer.
REQUEST FOR TAX CREDIT
The form completed by a certified volunteer and submitted
to the Emergency Services Coordinator requesting earned income tax
and/or real property tax credit.
VOLUNTEER
A member of a volunteer fire company.
Tax credit. Each certified volunteer shall be eligible to receive
a tax credit of up to $300 of the earned income tax levied by the
Township. The tax credit applies only the portion of the earned income
tax ultimately payable to East Hempfield Township. As of the date
of this article, the earned income tax is divided equally between
East Hempfield Township and Hempfield School District.
A. Claim.
(1) A certified volunteer may submit a request for tax credit of their
Township earned income tax liability. The tax credit shall be administered
as a refund by the Township Treasurer. A certified volunteer shall
file the following with the Emergency Services Coordinator:
(a)
Completed and signed request for tax credit.
(b)
Copies of all W-2 forms (or quarterly vouchers with cancelled
checks if self-employed).
(c)
Copy of government-issued photo identification.
B. Rejection of tax credit claim.
(1) The Emergency Services Coordinator shall reject a claim for a tax credit if the taxpayer is not on the eligibility list or fails to provide the documents required under Subsection
A(1).
(2) If the Emergency Services Coordinator 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 §
237-43.
(3) Taxpayers shall have 30 days to appeal the decision of the Emergency
Services Coordinator.
Tax credit. Each certified volunteer shall be eligible to receive
a real property tax credit of 20% of the Township tax liability on
qualified real property. The tax credit shall always apply to the
base tax year liability.
A. Claim.
(1) A certified volunteer may submit a request for 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. A certified volunteer shall file the following
with the Emergency Services Coordinator:
(a)
Completed and signed request for tax credit.
(b)
A true and correct receipt from the Township real estate tax
collector of the paid Township real property taxes for the tax year
which the claim is being filed.
(c)
Copy of government-issued photo identification as documentation that the tax paid was for qualified real property as defined in §
237-39.
B. Rejection of the tax credit claim.
(1) The Emergency Services Coordinator shall reject a claim for a tax credit if the taxpayer is not on the eligibility list or fails to provide the documents required under Subsection
A(1).
(2) If the Emergency Services Coordinator 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 §
237-43.
(3) Taxpayers shall have 30 days to appeal the decision of the Emergency
Services Coordinator.