[Adopted by Ord. No. 937, 7/16/2018]
A volunteer for an Elizabeth Township Fire Company or nonprofit
medical service agency who has complied with, and is certified under,
the Volunteer Service Credit Program.
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
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.
The person or entity appointed pursuant to the Local Tax
Enabling Act by the Borough to collect the earned income tax.
A member of an Elizabeth Township Fire Company or nonprofit
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and
53 P.S. §§ 6924.101 to 6924.312.
The Township Commissioners shall establish, by resolution, the
annual 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 informal training and drills
for a volunteer.
3.
The total amount of time expended by a volunteer on administrative
and other support services, including 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.
1.
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
exact 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.
2.
Each active volunteer who has been certified under the Elizabeth
Township Volunteer Tax Credit Program shall be eligible to receive
a real property tax credit of 20% of the Township 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.
Volunteers that have met the program criteria of the Volunteer
Service Credit Program shall sign and submit an application, created
and approved by the Township, for certification to the Chief of an
Elizabeth Township Fire Company or nonprofit medical service agency.
1.
Fire Company Review and Approval: The Chief of an Elizabeth Township
Fire Company or nonprofit medical service agency 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 Township Office
Manager.
2.
Township Review and Approval: Township Office Manager shall cross
reference the eligibility list with the applications and submit a
list of volunteers eligible for the credit to the Township Finance
Committee Chairman for issuance of tax credit certificates.
3.
Submission Deadline: Applications shall be accepted no later than
October 31.
The Volunteer Service Credit Program is available to residents
of the Township who successfully are or become volunteers of an Elizabeth
Township Fire Company or nonprofit medical service agency and meet
the program criteria.
1.
Eligibility List: A notarized list of eligible active volunteers
shall be submitted by the Chief of an Elizabeth Township Fire Company
or nonprofit medical service agency to the Township Office Manager
no later than 45 days before tax notices are to be distributed. The
notarized eligibility list shall be posted in an accessible area of
an Elizabeth Township Fire Company or nonprofit medical service agency's
facilities.
2.
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:
A.
The injury occurred while responding to, participating in, or returning
from an emergency response call; and
B.
The injured volunteer provides documentation from a licensed physician
with the application for credit, stating that their injury prevents
the volunteer from performing the duties of an active volunteer; and
C.
The injured volunteer annually applies 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 for that
tax year up to a maximum of five consecutive tax years.
1.
The Chief of an Elizabeth Township Fire Company or nonprofit medical
service agency, or his 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.
2.
Service logs shall be subject to review by Township, the State Fire
Commissioner and the State Auditor General.
The Township Finance Committee Chairman or their designee shall
keep an official Tax Credit Register of all active volunteers that
were issued tax credit certificates which shall be available to the
Township Commissioners and the Township Tax Collector, as requested.
1.
The Tax Officer shall reject a claim for a tax credit if the tax
payer is not on the official Tax Credit Register issued by the Township
Office 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 § 1010.
3.
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
1.
Any taxpayer aggrieved because a 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 §§ 1003 and 1009 shall follow the
provision 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.
Any taxpayer denied a credit because they were determined to be ineligible
because they (1) are not an active volunteer; or (2) do not complete
the program criteria, may appeal to the Township Commissioners. The
appeal shall be in writing submitted to the Township Office Manager
no more than 10 days following notice of the determination of ineligibility,
or by no later than November 15. The decision of the Township Commissioners
is final.
In the event that any position, section, sentence, clause, or
part of this Part is held to be invalid, such invalidity shall not
affect or impair any remaining provisions, section, sentence, clause
or part of the Part, it being the intent of Township Commissioners
that such remainder shall be and shall remain in full force and effect
and for this purpose the provisions of this Part are hereby declared
to be severable.
Ordained and enacted this 16th day of July, 2018, by the Elizabeth
Township Commissioners to be effective as of July 16th, 2018.
