[HISTORY: Adopted by the Board of Supervisors of the Township
of Upper Tulpehocken at time of adoption of Code (see Ch. 1, General
Provisions, Art. I). Amendments noted where applicable.]
The following words and phrases when used in this chapter shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
A volunteer for a volunteer fire company listed under § 75-2C 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]
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with the entity listed under § 75-2C.
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.
A member of the volunteer fire company designated in this
chapter.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A.
Establishment. Upper Tulpehocken Township 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.
B.
Program criteria. The Board 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 in formal training and drills
for a volunteer.
(4)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Township who are volunteers of the Strausstown
Volunteer Fire Company #1, which provides service to Upper Tulpehocken
Township.
D.
Eligibility period. 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 §§ 75-3 and 75-4.
(1)
For 2019, the eligibility period under the Volunteer Service Credit
Program shall run from the date of enactment of the chapter until
45 days prior to the mailing of the tax bills.
(2)
For 2020, and each subsequent year thereafter, the eligibility period
shall run from January 1 until the date 45 days prior to the mailing
of the tax bills.
E.
Recordkeeping. The chief of each volunteer fire company listed under § 75-2C 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 Board of Supervisors, the State Fire Commissioner and the State Auditor General. The chief shall annually transmit to the Township 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 Township no later than the date 45 days before the tax bill is mailed for that year. The chief shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
F.
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
for certification to their chief. The 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 Manager/Secretary. Applications
shall not be accepted by the Township after April 1 of each year.
G.
Municipal review. The Township Manager/Secretary shall review the
applications for credit under the Volunteer Service Credit Program
and shall cross reference them with the notarized eligibility list.
The Board of Supervisors shall approve all applicants that are on
the notarized eligibility list. All applicants approved by the Board
of Supervisors shall be issued a tax credit certificate by the Township
Manager/Secretary.
H.
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 Manager/Secretary shall issue updates,
as needed, of the official tax credit register to the following:
I.
Injured volunteers.
(1)
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 the entity listed under § 75-2C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 75-2 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.
(3)
An injured emergency responder shall annually submit the application required under § 75-2, 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.
A.
Tax credit. Each active volunteer who has been certified under the
Upper Tulpehocken Township Volunteer Service Credit Program shall
be eligible to receive a tax credit of up to 50% of the earned income
tax levied by the Township. 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.
B.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on their Township-earned income tax liability
when filing a final return for the preceding calendar year with the
tax officer for the Upper Tulpehocken Township Tax Collection District.
C.
Rejection of tax credit claim.
(1)
The tax officer shall reject a claim for a tax credit if the taxpayer
is not on the official tax credit register issued by the Township
Secretary.
(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 § 75-5.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A.
Tax credit. Each active volunteer who has been certified under the
Upper Tulpehocken Township Volunteer Service 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.
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit on their qualified real property tax liability
for the Township's real estate tax levy. The tax credit shall
be administered as a refund by the Township Treasurer. An active volunteer
shall file the following with the Township Manager/Secretary:
(a)
A true and correct receipt from the Township real estate Tax
Collector of the paid Township real property taxes for the tax year
which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this chapter.
(2)
If the active volunteer provides all documents required under this
subsection, the Township Treasurer shall issue the tax refund to the
active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Township Manager/Secretary shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Township Manager/Secretary 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 § 75-5. Taxpayers shall have 30 days to appeal the decision of the Township Secretary.
A.
Earned income tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
(3)
All appeals of decisions under § 75-3 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] and any procedures required under the Local Taxpayers
Bill of Rights or any ordinance adopted thereunder.
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
In the event that any provision, section, sentence, clause,
or part of this chapter is held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the chapter, it being the intent of the Board of Supervisors
of Upper Tulpehocken Township that such remainder shall be and shall
remain in full force and effect and for this purpose the provisions
of this chapter are hereby declared to be severable.
