Establishment. West Brandywine Township hereby establishes a Volunteer
Service Credit Program. The goal of the program is to encourage membership
and service in the community's nonprofit volunteer fire companies
and emergency medical service agencies.
Program criteria. The Board of Supervisors shall establish, amend
and/or affirm the minimum criteria to qualify for the tax credit program,
to be enacted by resolution.
Eligible entities. The Volunteer Service Program is available to
West Brandywine Township residents that have paid earned income tax
or real property tax to West Brandywine Township for the period which
they are seeking a credit and are fire company or EMS agency for volunteers
within Chester County, Pennsylvania.
Eligibility period. A fire company or EMS agency volunteer shall meet the minimum criteria, set forth herein or subsequent amendments by resolution under this section, during the eligibility period to qualify for the tax credits established under § 170-57.
For 2019, and each subsequent year thereafter, the eligibility period
shall run from November 1 of the prior year until October 31 of the
following year.
Recordkeeping. The Chief or his/her designee of each fire company or EMS agency volunteer relative to the individual as specified by § 170-56C requesting a credit shall keep specific records for each volunteer activities in a service log to establish credits under the Volunteer Fire Companies Service Credit Program. Service logs shall be subject to review by the Township Board of Supervisors, the State Fire Commissioner, and the State Auditor General. The Chief or his/her designee shall annually transmit to the Township 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 no later than November 15 of year in which the credit is being requested. The Chief or his/her designee shall post the notarized eligibility list in an accessible area of the volunteer agency facility.
Application. Volunteers that have met the minimum criteria of the
volunteer services credit program shall sign and submit an application
for certification to their Chief or his/her designee by no later than
October 31 of the year for which "active volunteer" status is claimed.
The Chief or his/her designee shall certify the application if the
volunteer has met the minimum criteria of the Volunteer Service Credit
Program and forward the notarized eligibility list to the Township
Manager by no later than November 15 of each year. Those whose eligibility
application have been denied will be notified in writing.
Municipal review and eligibility appeals. 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 Township's Board of Supervisors shall approve all applicants
that are on the notarized eligibility list. All applicants approved
by the Township's Board of Supervisors shall be issued a tax
credit certificate by the Township Manager by no later than December
15. Those applicants whose applications were denied because they were
not eligible "active volunteers" may appeal that denial to the entire
Board of Supervisors and ask for reconsideration within 10 days of
receiving the notice of denial. The decision by the Board of Supervisors
shall be final. The Board of Supervisors shall decide all appeals
by no later than December 15 and notify the appellants by that date.
The Township Manager shall issue all successful appellants tax credit
certificates by December 15 and add them to the final official tax
credit register.
Official tax credit register. The Township shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates. The list of EIT tax credit recipients shall be
sent to the Tax Officer and the list of any real property tax credit
recipients shall be sent to the Township Manager by no later than
December 31. The Township shall issue updates, as needed, of the official
tax credit register to the following:
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 as specified in § 170-56C.
An injured emergency responder shall have provided documentation from a licensed physician with the application required by § 170-56 stating that their injury prevents them from performing duties to qualify as an active emergency responder for that tax year.
An injured emergency responder shall annually submit the application required by § 170-56, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as an active emergency responder for that tax year. An injured emergency responder shall only be deemed active for a maximum of five years.
Active volunteers eligible for the tax credit program may choose to apply for the credit from either earned income tax paid or real property tax paid, tax credit not to exceed the dollar amount specified by § 170-58A or 170-59A.
Tax credit. Each active volunteer who has been certified under the
West Brandywine Township Volunteer Service Credit Program shall be
eligible to receive a tax credit of up to $150 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.
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 West Brandywine Township Tax Collection District,
an active volunteer shall file the following with the Township Manager:
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 § 170-60.
Tax credit. Each active volunteer who has been certified under the
Township's Volunteer Service Credit Program shall be eligible
to receive a real property tax credit tax credit of up to $150 or
20% of the municipal tax liability on qualified real property, whichever
is less. If the tax is paid in the penalty period, the tax credit
shall only apply to the base tax year liability.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on their qualified real property tax liability
for the municipality's real estate tax levy. The tax credit shall
be administered as a refund by the Township. An active volunteer shall
file the following with the Township Manager:
A true and correct receipt from the municipal real estate tax collector
of the paid municipal real property taxes for the tax year which the
claim is being filed.
The Township Manager shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
If the Township Manager 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 § 170-60.
Township administrating tax credit claim refund. If the active volunteer
provides all documents required under this section, the Township Manager
shall issue the tax refund to the active volunteer. The Township shall
administer the real property tax credit.
All appeals under § 170-59 from a denial of a claimed real property tax credit by the Township Manager (or other responsible official) 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), also known as the "Local Agency Law."
"Active volunteer" eligibility appeals. Any appeals from an initial determination by the governing body that a resident taxpayer is not eligible for "active volunteer" status shall be decided by the governing body as stated in § 170-56G.