[Adopted 6-11-2018 by Ord. No. 166]
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:
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 172-49C 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."[1]
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 § 172-49C.
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 the Adams Area Fire District or the Callery Volunteer Fire Department.
[Amended 7-9-2018 by Ord. No. 168]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. Adams Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the Adams Area Fire District or the Callery Volunteer Fire Department.
[Amended 7-9-2018 by Ord. No. 168]
B. 
Program criteria. The Chief of the Adams Area Fire District or the Chief of the Callery Volunteer Fire Department, as the case may be, shall establish the annual criteria (subject to the approval of the Board of Supervisors at a public meeting) that must be met to qualify for credits under the program, which shall include the following:
[Amended 7-9-2018 by Ord. No. 168]
(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 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 Adams Township who are volunteers of the Adams Area Fire District or the Callery Volunteer Fire Department.
[Amended 7-9-2018 by Ord. No. 168]
D. 
Eligibility period. A volunteer must meet the minimum criteria, set by the Fire Chief under this section, during the eligibility period to qualify for the tax credit established under § 172-50.
(1) 
For 2019, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
E. 
Recordkeeping. The Chief of the Adams Area Fire District or the Chief of the Callery Volunteer Fire Department, as the case may be, 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, or supervisor, shall annually transmit to the Township a notarized eligibility list of all volunteers who have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Township no later than January 15 of each year for the preceding year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
[Amended 7-9-2018 by Ord. No. 168]
F. 
Application. Volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to their chief or supervisor. The chief or supervisor shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program and forward it to the Township Secretary. Applications shall not be accepted by the Township after April 1 of each year.
G. 
Municipal review. The Township Secretary 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 Supervisors shall by voting approve all applicants who are on the notarized eligibility list. All applicants approved by the Board shall be issued a tax credit certificate by the Township Secretary.
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 secretary shall issue updates, as needed, of the official Tax Credit Register to the following:
(1) 
Board of Supervisors.
(2) 
Chief of the Adams Area Fire District or the Chief of the Callery Volunteer Fire Department, as the case may be.
[Amended 7-9-2018 by Ord. No. 168]
(3) 
Tax officer for the Township tax collection.
I. 
Injured volunteers.
(1) 
An emergency responder 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 for the Adams Area Fire District or the Callery Volunteer Fire Department.
[Amended 7-9-2018 by Ord. No. 168]
(2) 
An injured emergency responder shall provide signed documentation from a licensed physician with the application required under § 172-49 stating that his or her injury prevents him or her 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 § 172-49, along with updated signed documentation from a licensed physician, stating that the injury still exists and prevents him or her 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 Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $250 per year 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 his or her Township earned income tax liability, when filing a final return for the preceding calendar year with the Tax Officer.
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 Secretary.
(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 § 172-51.
(3) 
Taxpayers shall have 30 days from the date of the written decision to appeal the decision of the Tax Officer.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 172-50 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days from the date of the written documentation to appeal a decision or rejection of claim.
(3) 
All appeals of decisions under Section 3 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.
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 Township 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.