[Adopted 4-4-2018 by Ord. No. 2018-01]
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.
A. 
Establishment. East Hempfield 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 total amount of time expended by a volunteer on operational, administrative and/or other support services, including but not limited to:
(a) 
Fundraising.
(b) 
Providing facility or equipment maintenance.
(c) 
Financial bookkeeping.
(3) 
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
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 East Hempfield Township:
(1) 
East Petersburg Fire Company.
(2) 
Hempfield Fire Department.
(3) 
Rohrerstown Fire Company.
(4) 
West Hempfield Fire Rescue.
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 § 237-41. For 2018, and each subsequent year thereafter, the eligibility period shall run from December 1 through November 30.
E. 
Injured volunteers.
(1) 
A volunteer 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 Subsection C.
(2) 
An injured volunteer shall provide documentation from a licensed physician with the application required under Subsection G stating that their injury prevents them from performing duties to qualify as a Certified Volunteer. In such a case, the injured volunteer shall be deemed a certified volunteer for that tax year.
(3) 
An injured volunteer shall annually submit the application required under Subsection G along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as a certified volunteer. The injured volunteer shall again be deemed a certified volunteer for that tax year. An injured volunteer shall only be deemed a certified volunteer for a maximum of five consecutive tax years.
F. 
Recordkeeping; eligibility list. The chief of each volunteer fire company listed under Subsection C 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 Board of Supervisors, the State Fire Commissioner and the State Auditor General. The chief shall annually transmit to the Township an eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program. The eligibility list shall be transmitted to the Township no later than December 15 of each year. The chief or supervisor shall post the eligibility list in an accessible area of the volunteer agency's facilities.
G. 
Application for certification. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for 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 Emergency Services Coordinator with the eligibility list. Certified volunteers wishing to receive an earned income and/or real property tax credit for the previous year shall complete and submit a request for tax credit, including all required documentation, to the Emergency Services Coordinator between January 1 and April 1. Requests shall not be accepted by the Township after April 1 of each year.
H. 
Municipal review. The Emergency Services Coordinator shall review the requests for credit under the Volunteer Service Credit Program and shall cross-reference them with the eligibility list. The Board of Supervisors shall acknowledge receipt of the eligibility list as submitted by the Emergency Services Coordinator.
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.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 237-41 shall have a right to appeal said decision to the Township Manager.
(2) 
A taxpayer shall have 30 days from the date set forth on the notice of decision to appeal a decision or rejection of claim.
(3) 
All appeals of decisions under § 237-41 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]
[1]
Editor's Note: See 53 Pa. C.S.A. § 8421 et seq.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 237-42 shall have a right to appeal said decision to the Township Manager.
(2) 
A taxpayer shall have 30 days from the date set forth on the notice of decision to appeal a decision or rejection of claim.
(3) 
All appeals under § 237-42 shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action),[2] also known as the "Local Agency Law."
[2]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq. and 2 Pa.C.S.A. § 751 et seq., respectively.