The scope of this article relates to Act 172 of 2016 and its
intended incentives for municipal volunteers of fire companies.
The purpose of this article is to authorize the Borough to enact
and implement a tax credit against a qualified volunteer's tax liability
as a financial incentive to (1) acknowledge the value and services
provided by volunteers; and (2) encourage individuals to volunteer,
or for former volunteers to consider rejoining as active volunteers,
in the fire company that provides direct coverage and community assistance
to Schwenksville Borough, currently Lower Frederick Fire Company.
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 the Lower Frederick Fire Company who has
complied with and is certified under the Volunteer Service Tax Credit
Program.
EARNED INCOME TAX
Local tax adopted by Schwenksville Borough pursuant to Act
511 on earned income. Currently set at 0.5% of qualifying earned income.
EARNED INCOME TAX COLLECTOR
Tax Collector for earned income tax appointed by the Montgomery
County Tax Collection Committee for Montgomery County municipalities.
ELIGIBILITY PERIOD
The twelve-month timeframe when volunteers may earn credit
to qualify under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with the Lower
Frederick Fire Company.
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 place where he/she shall have been when the call was received.
INJURED ACTIVE VOLUNTEER
An active volunteer who was injured during a response to
an emergency call and can no longer serve as an active volunteer because
of the injury and who would otherwise be eligible for tax credits
under this article shall be eligible for such tax credits for the
succeeding five tax years.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied in Schwenksville
Borough as the primary domicile of the active volunteer certified
as a qualified volunteer by the Borough of Schwenksville.
QUALIFIED VOLUNTEER
A volunteer who has been certified by the Fire Chief of Lower
Frederick Fire Company and Schwenksville Borough Council to have satisfied
the Program criteria established annually by resolution of Borough
Council in conformance with § 151-36B of this article.
VOLUNTEER
A member in good standing with the Lower Frederick Fire Company.
A volunteer may appeal the decision of the Fire Chief or Council
to not certify him or her as a qualifying volunteer by submitting
a written request for an appeal to be heard by Council to the Borough
Secretary within 10 days of the date of the Chief's or Council's decision.
All ordinances or parts of ordinances inconsistent or in conflict
with any of the specific terms enacted hereby, to the extent of said
inconsistencies or conflicts, are hereby specifically repealed. Any
other terms and provisions of the Borough's Code unaffected by this
article are hereby reaffirmed and ratified.
Should any section, paragraph, sentence, clause, or phrase in
this article be declared unconstitutional or invalid for any reason,
the remainder of the article shall not be affected thereby and shall
remain in full force and effect, and for this reason the provisions
of this article shall be severable.
This article shall become effective five days after enactment.