Borough of Jefferson Hills, PA Part 12 TAX CREDIT FOR VOLUNTEER MEMBERS OF VOLUNTEER FIRE COMPANIES AND NONPROFIT EMERGENCY MEDICAL SERVICE AGENCIES

§ 24-1201 Definitions.

[Ord. No. 868, 1/8/2018]

1. The following words and phrases, when used in this Part, 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 listed under § 24-1202, Subsection 3, who has complied with, and is certified under, the Volunteer Service Credit Program.

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.[1]

ELIGIBILITY PERIOD

The time frame when volunteers may earn credit under the Volunteer Service Credit Program.

EMERGENCY RESPONDER

A volunteer who responds to an emergency call with one of the entities listed under § 24-1202, Subsection 3.

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.

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.

§ 24-1202 Volunteer Service Credit Program.

[Ord. No. 868, 1/8/2018]

1. Establishment. The Borough of Jefferson Hills 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.

2. Program Criteria. The Borough Council of the Borough of Jefferson Hills 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 but not limited to:

(1) Fund-raising.

(2) Providing facility or equipment maintenance.

(3) Financial bookkeeping.

D. 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.

E. The total number of years the volunteer has served.

3. Eligible Entities. The Volunteer Service Credit Program is available to residents of the Borough of Jefferson Hills who are volunteers of the following volunteer fire companies and nonprofit emergency medical service agencies that provide service to the Borough of Jefferson Hills:

A. Floreffe Volunteer Fire Company.

B. Gill Hall Volunteer Fire Company.

C. Jefferson 885 Volunteer Fire Company.

D. SouthEast Regional Emergency Medical Service.

4. Eligibility Period. For 2018, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31. 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 § 24-1203.

5. Recordkeeping. The Chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 24-1202, Subsection 3, 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 Borough Council of the Borough of Jefferson Hills, the State Fire Commissioner and the State Auditor General. The Chief or supervisor shall annually transmit to the Borough of Jefferson Hills 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 Borough of Jefferson Hills 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.

6. Application. Volunteers who 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 Secretary of the Borough of Jefferson Hills. Applications shall not be accepted by the Borough after April 1 of each year.

7. Borough Review. The Secretary of the Borough of Jefferson Hills, or his/her designate, shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. The Borough Council of the Borough of Jefferson Hills shall approve all applicants that are on the notarized eligibility list. The Secretary of the Borough of Jefferson Hills shall issue a tax credit certificate to all Borough Council-approved applicants.

8. Official Tax Credit Register. The Borough of Jefferson Hills shall keep an official tax credit register of all active volunteers that were issued tax credit certificates. The Secretary of the Borough of Jefferson Hills shall issue updates, as needed, of the official tax credit register to the following:

A. Borough Council of the Borough of Jefferson Hills;

B. Chief of the volunteer fire companies;

C. Chief or supervisor of the nonprofit emergency medical services agency(ies); and

D. The Allegheny Southwest Tax Collection District.

E. (Reserved)

9. Injured Volunteers.

A. 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 § 24-1202, Subsection 3.

B. An injured emergency responder shall provide documentation from a licensed physician with the application required under § 24-1202 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.

C. An injured emergency responder shall annually submit the application required under § 24-1202, 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.

§ 24-1203 Earned Income Tax Credit.

[Ord. No. 868, 1/8/2018]

1. Tax Credit. Each active volunteer who has been certified under the Borough of Jefferson Hills Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $300 of the earned income tax levied by the Borough of Jefferson Hills. 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.

2. Claim.

A. An active volunteer with a tax credit certificate may file a claim for the tax credit on his/her Borough of Jefferson Hills earned income tax liability when filing a final return for the preceding calendar year with the Tax Officer for the Allegheny Southwest Tax Collection District.

3. Rejection of Tax Credit Claim.

A. The Tax Officer shall reject a claim for a tax credit if the taxpayer is not on the Secretary of the Borough of Jefferson Hills-issued official tax credit register.

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 § 24-1205.

C. Taxpayers shall have 30 days to appeal the decision of the Tax Officer pursuant to § 24-1205.

§ 24-1204 (Reserved)

§ 24-1205 Appeals.

[Ord. No. 868, 1/8/2018]

1. Earned Income Tax Credit Appeals.

A. Any taxpayer aggrieved by a decision under § 24-1203 shall have a right to appeal said decision.

B. A taxpayer shall have 30 days to appeal a decision or rejection of claim.

C. All appeals of decisions under § 24-1203 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the Local Taxpayers Bill of Rights.[1]

[1] Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.

2. (Reserved)

§ 24-1206 Penalties for False Reporting.

[Ord. No. 868, 1/8/2018]

1. Any person who knowingly makes or conspires to make a false service record report under this chapter commits a misdemeanor of the first degree punishable by a fine of $2,500.

2. Any person who knowingly provides or conspires to provide false information that is used to compile a service record report under this chapter commits a misdemeanor of the first degree punishable by a fine of $2,500.