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.
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.
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]
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.
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.
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:
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.
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:
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.
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.
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.
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.
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:
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.
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.
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.
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.
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.
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.
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.
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]
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.
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.