[Ord. No. 186, 11/6/2018]
This Part shall be known and may be cited as the "Volunteer
Service Credit Ordinance."
[Ord. No. 186, 11/6/2018]
The following words and phrases when used in this Part shall
have the meanings set forth below, except where the context clearly
indicates a different meaning. Any terms and phrases not defined herein
shall be interpreted consistent with the definitions and meanings
referenced in the Tax Credit Act.
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency
medical service agency listed under § 24-903.3 of this Part
who has complied with, and is certified under, the Volunteer Service
Credit Program.
EARNED INCOME TAX
The earned income tax and net profits tax levied by the Township
pursuant to the Local Tax Enabling Act and the Earned Income Tax Ordinance.
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 § 24-903.3 of this Part.
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.
FIRE CHIEF
The duly elected Chief of a Fire Company.
FIRE COMPANY
Frazer Volunteer Fire Department No. 1 and/or Frazer Volunteer
Fire Department No. 2.
TAX CREDIT ACT
The act related to incentives for municipal volunteers of
fire companies and nonprofit emergency medical services agencies,
Act 172 of 2016, 35 Pa.C.S.A. § 79A01 et seq., as amended.
TAX OFFICER
Same as the definition of "Tax Officer" contained in § 241-102
of the Earned Income Tax Ordinance.
VOLUNTEER
Same as the definition of "Volunteer" contained in § 79A03
of the Tax Credit Act.
[Ord. No. 186, 11/6/2018]
1. Establishment. The Township hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage membership
and service in the volunteer fire companies and nonprofit emergency
medical service agencies serving the Township.
2. Program Criteria. The Board of Supervisors shall establish, by resolution,
the annual criteria that must be met to qualify for credits under
the Volunteer Service Credit 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:
(2)
Providing facility or equipment maintenance; and
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 Township who are volunteers of the following volunteer
fire companies that provide service to the Township:
A. Frazer Volunteer Fire Department No. 1; and
B. Frazer Volunteer Fire Department No. 2.
4. Eligibility Period. A volunteer must meet the minimum criteria, as set by resolution pursuant to this section, during the eligibility period set forth in this section to qualify for the tax credits established under §
24-904 of this Part. The eligibility period for the Volunteer Service Credit Program shall run as follows:
A. For Tax Year 2018, the eligibility period shall run from November
1, 2017, until October 31, 2018.
B. For Tax Year 2019 and each tax year thereafter, the eligibility period
shall run from the prior November 1 until October 31 of the year for
which the tax credit will apply.
5. Recordkeeping. The Fire Chief of each Fire Company shall establish
and maintain a service log to document the activities of each volunteer
that qualifies for credit under the criteria of the Volunteer Service
Credit Program pursuant to the requirements of the Tax Credit Act. These service logs shall be subject to periodic review
by the Township, the Township Secretary, and Tax Officer upon request,
and as otherwise provided in the Tax Credit Act.
6. Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
for certification to their Fire Chief. Applications shall not be accepted
by the Township after the first Monday in November of each year. The
Fire Chief shall sign the application if the volunteer has met the
minimum criteria of the Volunteer Service Credit Program, and forward
it to the Township Secretary by no later than November 15 of each
year.
7. Township Review. The Township Secretary shall review the applications
for credit under the Volunteer Service Credit Program and shall cross
reference them with the notarized eligibility list required by § 79A21
of the Tax Credit Act. The Board of Supervisors shall approve all
applicants that are on such notarized eligibility list. All applicants
approved by the Board of Supervisors shall be issued a tax credit
certificate by the Township Secretary.
8. 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 Secretary shall issue updates, as
needed, of the official tax credit register to the Board of Supervisors,
Fire Chiefs, and Tax Officer.
9. Injured Volunteers. An active volunteer that is injured during an
emergency response call may be eligible for future tax credits subject
to compliance with the requirements of § 79A23(b) of the
Tax Credit Act and this Part, provided:
A. The injury occurred while responding to, participating in, or returning
from an emergency response call with one of the entities listed under
§ 24-903.3 of this Part.
B. The injured volunteer shall provide documentation from a licensed
physician with the application required under § 24-903.6
of this Part stating that his or her injury prevents the volunteer
from performing the duties of an active volunteer.
C. The injured volunteer shall annually submit the application required
under § 24-903.6 of this Part, 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 and
up to a maximum of five consecutive tax years.
[Ord. No. 186, 11/6/2018]
1. Tax Credit/Claim. Each active volunteer who has been certified under
the Township Volunteer Service Credit Program shall be eligible to
receive a tax credit of up to $250 on the earned income tax. When
an active volunteer's earned income tax liability is less than
the amount of the tax credit, then 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 from earned income
tax liability on his/her individual or joint tax return.
2. Rejection of Tax Credit Claim.
A. The Tax Officer shall reject a claim for a tax credit under this
section if the taxpayer is not on the official tax credit register
issued by the Township Secretary.
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 §
24-905 of this Part.
C. Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
[Ord. No. 186, 11/6/2018]
1. Tax Credit Appeals. Any taxpayer aggrieved by a decision under §
24-904 of this Part shall have a right to appeal said decision. A taxpayer shall have 30 days to appeal a decision or rejection of claim. All appeals of decisions under §
24-904 of this Part shall follow the provisions of the Pennsylvania Local Taxpayers Bill of Rights Act, 53 Pa.C.S.A. § 8421 et seq., as amended, and Township regulations promulgated thereunder.
2. Appeals for Denied Applications. Any volunteer denied a credit because
he or she was determined to be ineligible because he or she is not
an active volunteer, or did not complete the program criteria may
appeal to the Board of Supervisors. The appeal shall be in writing
submitted to the Township Secretary not more than 10 days following
notice of ineligibility. The decision of the Board of Supervisors
is final.