This article shall be known as the "Active Volunteer Service
Tax Credit Ordinance."
This article is authorized pursuant to the Act of November 21,
2016, P.L. 1509 (Act 172 of 2016) (35 Pa.C.S.A. § 79A01
et seq.).
The purpose of this article is to acknowledge the value and
dedication of volunteer fire protection and emergency medical services
provided by active volunteers in the Borough of Carlisle and to encourage
others to become involved as active volunteers in those fire companies
and nonprofit emergency medical agencies serving the Borough of Carlisle.
Accordingly, this article provides financial incentives in the form
of credits against the earned income tax and real estate tax imposed
by the Borough of Carlisle.
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 §
231-84C who has complied with, and is certified under, the Volunteer Service Credit Program.
EARNED INCOME TAX
A tax on earned income and net profits levied under Chapter
231, Article
I, of the Code of the Borough of Carlisle in accordance with Chapter 3 of the Act of December 31, 1965 (P.L. 1257, No. 511), known as the Local Tax Enabling Act.
ELIGIBILITY PERIOD
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
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.
FINANCE DIRECTOR
The individual holding the position of Finance Director in
the Borough of Carlisle, or any person designated by the Finance Director
to undertake activities of the Finance Director as specified in this
article.
VOLUNTEER
An unpaid member of a volunteer fire company or nonprofit
emergency medical service agency.