[Adopted 4-16-2018 by Ord. No. 2018-02]
Walnutport Borough Council hereby establishes a volunteer service credit program. The goal of the program is to encourage membership and service in the community's volunteer 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 a volunteer fire company or nonprofit emergency medical service agency who has complied with, and is certified under, the volunteer service credit program.
CHIEF
The Chief of the Diamond Volunteer Fire Company.
COUNCIL
The Walnutport Borough Council.
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, as codified at Chapter 408 Article V and VII, Article I Code of Ordinances. Also referred to as "EIT."
ELIGIBILITY PERIOD
The timeframe when volunteers may earn credit under the Volunteer Service Inc. Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with the Diamond Volunteer Fire Company and/or with Northern Valley Emergency Medical Services Inc.
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.
REAL ESTATE TAX
A tax on the value of the residential real estate levied by the municipality under Chapter 3 of the Act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act, and by Borough Code at 8 Pa.C.S.A. 1301 et al.
TAX OFFICER
The person or entity appointed pursuant to the Local Tax Enabling Act by the Borough to collect the earned income tax and real estate tax.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency.
The Walnutport Borough Council shall establish, by resolution, the annual criteria that must be met to qualify for credits under the program based on the following:
A. 
The number of emergency response calls to which a volunteer responds.
B. 
The level of training and participation in formal training and drills for a volunteer.
C. 
The total amount of time expended by a volunteer on administrative and other support services, including fundraising and facility or equipment maintenance.
D. 
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
A. 
Earned income tax credit. The total amount of the tax credit against earned income tax shall be $250. If an individual's earned income tax liability is less than $250 the individual's tax credit must equal the individual's earned income tax liability. An active volunteer with an EIT tax credit certificate may file a claim for a tax credit against earned income tax liability on his/her individual or joint tax return.
B. 
Residential real estate tax credit rebate.
(1) 
The total amount of tax credit against the imposition upon residential real estate shall be $255 or 20% of the tax liability of the active volunteer which is less. The tax credit on real estate tax liability in no event can exceed 20% of the tax liability of the active volunteer.
(2) 
Any active volunteer shall pay his/her municipal real estate tax bill and thereafter file an application for the real estate tax credit with the Borough of Walnutport. If approved, the Borough shall issue a check to the active volunteer as a real estate tax credit rebate. The active volunteer must be an owner occupant of the residential real estate to be eligible for the real estate tax credit rebate.
A. 
Volunteers that have met the program criteria of the volunteer service credit program shall sign and submit an application, created and approved by the Borough for certification to the Chief of the Volunteer Fire Company and Executive Director of the Northern Valley Emergency Medical Services Inc. for the earned income tax credit or the real estate tax credit.
B. 
Fire company and EMS review and approval. The Chief of the Volunteer Fire Company and Executive Director of the Northern Valley Emergency Medical Services Inc. shall sign the application, attesting that the volunteer has met the program criteria of the volunteer service credit program, or that the volunteer is injured and eligible for the credit, and forward the application to the Director of Fire and Emergency Services for final review and processing.
C. 
Borough of Walnutport review and approval. The Director of Fire and Director of Emergency Services shall cross reference the eligibility list with the applications and submit a list of volunteers eligible for the credit to Borough Council for issuance of tax credit certificates.
D. 
Submission. Applications shall be accepted no later than October 31.
A. 
The volunteer service credit program is available to residents of the Borough of Walnutport who successfully are or become volunteers of the Diamond Volunteer Fire Company and/or the Northern Valley Emergency Medical Services Inc. and meet the program criteria.
B. 
Eligibility list. A notarized list of eligible active volunteers shall be submitted by the Chief of the Volunteer Fire Company and the Executive Director of the Northern Valley Emergency Medical Services to the Director of Fire and Emergency Services no later than 45 days before tax notices are to be distributed. The notarized eligibility list shall be posted in an accessible area of the Volunteer Fire Company facilities.
C. 
Injured volunteers. An active volunteer that is (1) injured during a response to an emergency; and (2) can no longer serve as an active volunteer because of the injury; and (3) would be eligible at the time of the injury for the credit under the volunteer service credit program, will be eligible for a credit for a maximum of five tax years from the date of injury, provided:
(1) 
The injury occurred while responding to, participating in, or returning from an emergency response call.
(2) 
The injured volunteer provides documentation from a licensed physician with the application for credit, stating that their injury prevents the volunteer from performing duties of an active volunteer.
(3) 
The injured volunteer annually submits an application along with updated documentation from a licensed physician stating that the injury still exists and prevents him or her from qualifying as an active volunteer. The injured volunteer shall be deemed an active volunteer for that tax year up to a maximum of five consecutive tax years.
A. 
A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the credit.
B. 
For 2018, the eligibility period under the volunteer service credit program shall run from May 1, 2018 until December 31, 2018.
C. 
For 2019 and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
The Chief of the Volunteer Fire Company or his or her designee and the Executive Director of the Northern Valley Emergency Medical Services Inc., or his or her designee, shall keep a service log to document the activities of each volunteer that qualifies for credit towards the program criteria for the volunteer service tax credit program. Service logs shall be subject to review by Walnutport Borough Council, the State Fire Commissioner and the State Auditor General.
The Borough Secretary or his/her designee shall keep an official tax credit register of all active volunteers that were issued tax credit certificates, which shall be available to Walnutport Borough Council; Volunteer Fire Chief, Executive Director of the Northern Valley Emergency Medical Services Inc. and the Walnutport Borough Tax Collector, as requester.
A. 
The Tax Officer shall reject a claim for a tax credit if the taxpayer is not on the official tax credit registry issued by the Borough of Walnutport.
B. 
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 § 408-87.
C. 
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
A. 
Any taxpayer aggrieved under § 408-86 because a tax credit was denied shall have a right to appeal said decision. A taxpayer shall have 30 days to appeal in writing a decision or rejection of a claim for credit. All appeals of decisions under § 408-80 and § 408-79 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the Local Taxpayers Bill of Rights.
B. 
Any volunteer denied a credit because he or she was determined to be ineligible because he or she (1) is not an active volunteer; or (2) did not complete the program criteria, may appeal, to the Walnutport Borough Council. The appeal shall be in writing submitted to the Walnutport Borough Secretary no more than 10 days following notice of the determination of ineligibility, or by not later than November 1 of each year. The decision of the Walnutport Borough Council is final.
This article may be amended by resolution of Borough Council, which upon adoption shall become a part of this article.