[Adopted 10-17-2018 by Ord. No. 923]
The above recitals are incorporated herein by reference.[1]
[1]
Editor’s Note: The recitals to this article can be found
in the text of Ord. No. 923, on file in the Township offices.
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.
Berkheimer or the current regional earned income tax collector.
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
A volunteer who responds to an emergency call with one of the entities listed under § 172-101C.
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.
A residential real property owned and occupied as the domicile
of an active volunteer.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[2]
Editor’s Note: Exhibit A is included as an attachment to this chapter.
A.
Establishment. The Township of Penn 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 and nonprofit
emergency medical service agencies.
B.
Program criteria. The Board of Commissioners shall establish, by
resolution, the 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 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 fundraising
and providing facility or equipment maintenance.
(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.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Township who are volunteers of the following volunteer
fire companies and nonprofit emergency medical service agencies that
provide service to Penn Township:
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 § 172-101.
(1)
For the tax year 2018, and each subsequent year thereafter,
the eligibility period shall run from January 1 until December 31.
E.
Recordkeeping. The Chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 172-101C 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 Commissioners, the State Fire Commissioner and the State Auditor General.
F.
Notarized list. The Chief, or supervisor, 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 January 31 of each year. The Chief or supervisor shall
post the notarized eligibility list in an accessible area of the volunteer
agency's facilities.
G.
Application. Volunteers that 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
Manager. Applications shall not be accepted by the Township after
April 1 of each year.
H.
Municipal review. 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 Commissioners
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Commissioners shall be issued
a tax credit certificate by the Township Manager
I.
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 Manager shall issue updates, as
needed, of the official Tax Credit Register to the following:
J.
Injured volunteers.
(1)
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 listed under § 172-101C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 172-101 stating that their injury prevents them 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 § 172-101, along with updated documentation from a licensed physician stating that the injury still exists and prevents them 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 $350 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 their municipality's earned income tax
liability when filing a final return for the preceding calendar year
with the tax officer for the Penn Township Tax Collection District.
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 Manager.
(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 § 172-104.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax
officer.
A.
Tax credit. Each active volunteer who has been certified under the
Penn Township Volunteer Service Credit Program shall be eligible to
receive a real property tax credit of 20% of the municipal tax liability
on qualified real property. If the tax is paid in the penalty period,
the tax credit shall only apply to the base tax year liability.
B.
Claim.
(1)
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 Treasurer. An active volunteer
shall file the following with the Township Manager:
(a)
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.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this article.
(2)
If the active volunteer provides all documents required under
this subsection, the Township treasurer shall issue the tax refund
to the active volunteer.
C.
Rejection of the tax credit claim.
(1)
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).
(2)
If the Township Manager shall reject 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 § 172-104.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township
Manager.
A.
A.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this article commits a misdemeanor
of the first degree punishable by a fine of $2,500.
B.
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this article
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
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 Penn 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.
This article shall be effective October 17, 2018.
