[Adopted 12-5-2017 by Ord. No. 129-2017]
The following words and phrases when used in this article 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 § 362-30C who has complied with, and is certified under, the Volunteer Service Credit Program.
ASSOCIATE/SOCIAL MEMBER
A volunteer that does not respond to calls and is not covered by the worker's compensation insurance through the municipality; this volunteer is not eligible for the tax credits as outlined.
AUXILIARY MEMBER
A volunteer for a volunteer fire company that is responsible for the assistance at an emergency scene by helping to pack hoses, feeding the crew, providing first aid, photographer, documenting the event, accountability officer, etc.
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."
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 § 362-30C.
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.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied as the domicile of an active volunteer.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency.
A. 
Establishment. Coolbaugh 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 companies and nonprofit emergency medical service agencies.
B. 
Program criteria. The Board of Supervisors 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.
(3) 
The total amount of time expended by a volunteer on administrative and other support services, including but not limited to:
(a) 
Fundraising;
(b) 
Providing facility or equipment maintenance;
(c) 
Financial bookkeeping;
(4) 
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.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of Coolbaugh Township who are volunteers of the following volunteer fire companies and nonprofit emergency medical service agencies that provide service to Coolbaugh Township:
(1) 
Coolbaugh Township Volunteer Fire Company;
(2) 
Gouldsboro Volunteer Fire Company;
(3) 
Thornhurst Volunteer Fire Company;
(4) 
Tobyhanna Township Volunteer Fire Company;
(5) 
Pocono Mountain Volunteer Fire Company;
(6) 
Barrett Township Volunteer Fire Company.
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 § 362-31.
(1) 
For 2018, the eligibility period under the Volunteer Service Credit Program shall run from November 16, 2017, until November 15, 2018.
(2) 
For 2019 and each subsequent year thereafter, the eligibility period shall run from November 16 of the prior year until November 15 of the current tax year.
E. 
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 362-30C 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 Coolbaugh Township Board of Supervisors, the State Fire Commissioner and the State Auditor General. The chief, or supervisor, shall annually transmit to Coolbaugh 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 Coolbaugh Township no later than November 30 of each year. The chief or supervisor 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 as set forth in the annual resolution of the Volunteer Service Credit Program shall sign and submit an application for certification to their Chief or supervisor. The Chief or President shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and forward it to the Coolbaugh Township Business Manager. Applications shall not be accepted by Coolbaugh Township after November 30 of each year.
G. 
Municipal review. The Coolbaugh Township Business Manager shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. The Coolbaugh Township Board of Supervisors shall approve all applicants that are on the notarized eligibility list. All applicants approved by the Coolbaugh Township Board of Supervisors shall be issued a tax credit certificate by the Coolbaugh Township Business Manager.
H. 
Official Tax Credit Register. Coolbaugh Township shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Coolbaugh Township Business Manager shall issue updates, as needed, of the official Tax Credit Register to the following:
(1) 
Coolbaugh Township Board of Supervisors;
(2) 
Chief of the volunteer fire company(ies);
(3) 
Tax officer for the Coolbaugh Township Tax Collection District.
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 one of the entities listed under § 362-30C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 362-30 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 § 362-30, 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 Coolbaugh Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $250 of the earned income tax levied by Coolbaugh 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 municipality's earned income tax liability when filing a final return for the preceding calendar year with the tax officer for the Coolbaugh 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 Coolbaugh Township Business 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 § 362-33.
(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 Coolbaugh Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 20% of the municipal 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 municipality's real estate tax levy. The tax credit shall be administered as a refund by the Coolbaugh Township Treasurer. An active volunteer shall file the following with the Coolbaugh Township Business Manager:
(a) 
A true and correct receipt from the municipal real estate tax collector of the paid municipal real property taxes for the tax year for 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 article.
(2) 
If the active volunteer provides all documents required under this subsection, the Coolbaugh Township Treasurer shall issue the tax refund to the active volunteer.
C. 
Rejection of the tax credit claim.
(1) 
The Coolbaugh Township Business Manager shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection (B)(1).
(2) 
If the Coolbaugh Township Business Manager 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 § 362-33.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Coolbaugh Township Business Manager.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 362-31 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3) 
All appeals of decisions under § 362-31 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 362-32 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3) 
All appeals under § 362-32 shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."
In the event that any provision, section, sentence, clause, or part of this article is held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of this article, it being the intent of Coolbaugh Township that such remainder shall be and shall remain in full force and effect and for this purpose the provisions of this article are hereby declared to be severable.