[Adopted 12-12-2018 by Ord. No. 445]
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.
A volunteer for a volunteer fire company or nonprofit emergency medical services agency designated by resolution of the Board of Supervisors pursuant to § 292-37C who has complied with, and is certified under, the Volunteer Service Credit Program.
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]
The time frame when volunteers may meet the criteria to earn
the tax credit under the Volunteer Service Credit Program.
A volunteer who responds to an emergency call with one of the organizations designated by resolution of the Board of Supervisors pursuant to § 292-37C.
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 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.
A.
Establishment. West Whiteland Township hereby establishes a Volunteer
Service Credit Program.
B.
Program criteria. The Board of Supervisors shall establish by resolution
the annual minimum criteria that must be met to qualify for credits
under the program based on any combination of 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 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 organizations. The Volunteer Service Credit Program is available
to taxpayers of West Whiteland Township who are volunteers of the
volunteer fire companies or nonprofit emergency medical services agencies
designated by resolution of the Board of Supervisors.
D.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution of the Board of Supervisors, during the eligibility period to qualify for the tax credits established under § 292-38. For each year, the eligibility period shall run from November 1 of the prior year until October 31 of the year for which the tax credit will apply. By way of example, the eligibility period for 2019 tax credits shall run from November 1, 2018, to October 31, 2019.
E.
Recordkeeping. The chief or supervisor of each eligible organization
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 Manager a notarized
eligibility list of all volunteers that have met the minimum criteria
for the Volunteer Service Credit Program no later than November 15
of each year for which active volunteer status is claimed. The chief
or supervisor shall post the notarized eligibility list in an accessible
area of the volunteer agency's facilities.
F.
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 by no later than October 31 of the year for which active volunteer status is claimed. The chief or supervisor, as well as another officer of the organization, shall sign each application attesting to the applicant's status as an active volunteer, and forward them with the notarized eligibility list required in § 292-37E to the Township Manager by no later than November 15 of each year. Those whose applications for certification were denied will be notified by the chief or supervisor, in writing, by the same date.
G.
Municipal review and eligibility appeals.
(1)
The Township Manager, or designated representative, shall review
the applications for certification under the Volunteer Service Credit
Program and shall cross reference them with the notarized eligibility
list. The Board of Supervisors shall approve all applicants that are
on the notarized eligibility list at a public meeting.
(2)
Those applicants whose applications were denied by the emergency
responder organization for which they volunteer because they were
not eligible active volunteers may appeal that denial to the 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 23 and notify the appellants by that date.
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 Treasurer shall ensure that the
tax credit register shall be sent by no later than December 31 to
the following as needed:
I.
Injured volunteers.
(1)
Active volunteers who are injured during an emergency response call
and can no longer serve as an active volunteer because of the injury
and who would otherwise be eligible for the tax credit shall be eligible
for the tax credit for the succeeding five years if they comply with
all of the following:
(a)
The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the eligible organizations designated by resolution of the Board of Supervisors pursuant to § 292-37C.
(b)
An injured active volunteer shall provide documentation from a licensed physician with the application required under § 292-37F stating that the 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.
(c)
An injured emergency responder shall annually submit the application required under § 292-37F, 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.
(2)
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
West Whiteland Township Volunteer Service Credit Program shall be
eligible to receive a tax credit of up to $500 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 active volunteer's tax liability.
B.
Claim. An active volunteer with an EIT tax credit certificate may
file a claim for the tax credit when filing a final return for the
preceding calendar year with the tax collector appointed by the Chester
County Tax Collection Committee.
C.
Rejection of tax credit claim.
(1)
The EIT tax collector shall reject a claim for a tax credit on the
EIT liability if the taxpayer is not on the tax credit register issued
by the Township Treasurer.
D.
Appeals of earned income tax credit claim rejections. A taxpayer
may appeal a decision or rejection of a claimed credit by the EIT
tax collector in accordance with the applicable Chester County Tax
Collection Committee tax appeal regulations.
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 this article, it being the intent of the Board 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 five days from the date of enactment.
