[Adopted 12-13-2018 by Ord. No. 2320, approved 12-13-2018[1]]
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.
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.
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
A volunteer who responds to an emergency response call with one of the entities listed under § 231-84C.
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.
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.
A residential real property owned and occupied as the domicile
of an active volunteer.
An unpaid member of a volunteer fire company or nonprofit
emergency medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The Borough of Carlisle hereby establishes a Volunteer
Service Tax Credit Program. The goal of the program is to encourage
membership and service in the volunteer fire companies and nonprofit
emergency medical service agencies that provide services in the Borough
of Carlisle.
B.
Program criteria. Borough Council shall establish by resolution the
annual criteria that must be met to qualify for credits under the
program based on the following standards:
(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 fundraising,
maintaining facilities and equipment, and 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 nonprofit emergency medical service agency; and
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Tax Credit Program is available
to residents of the Borough of Carlisle who are volunteer members
in good standing any of the following volunteer fire companies or
nonprofit emergency medical service agencies:
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 § 231-85. For 2019 and each subsequent year thereafter, the eligibility period shall run from January 1 to December 31.
E.
Recordkeeping. Each volunteer fire company and nonprofit emergency medical service agency listed under § 231-84C shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Tax Credit Program. Service logs shall be subject to review by the Borough, the state Fire Commissioner and the state Auditor General. Each eligible entity shall annually transmit to the Borough a notarized eligibility list of all volunteers that have met the minimum criteria for a Volunteer Service Tax Credit Program. The notarized eligibility list shall be transmitted to the Borough Manager's office no later than November 1 of each year. The eligible entity shall post the notarized eligibility list in an accessible area of the volunteer or nonprofit entity's facility.
F.
Application. Volunteers who have met the minimum criteria of the
Volunteer Service Tax Credit Program shall sign and submit an application
for certification to the chief of the eligible entity. The chief or
supervising officer shall sign the application, if the volunteer has
met the minimum criteria of the Volunteer Service Tax Credit Program,
and forward it to the Finance Director. Applications shall not be
accepted by the Finance Director after April 1 of each year.
G.
Borough review. The Finance Director shall review applications for
credit under the Volunteer Service Tax Credit Program and cross-reference
them with the notarized eligibility list. Borough Council shall approve
all eligible applicants that are on the notarized eligibility list.
All applicants approved by Borough Council shall be issued a tax credit
certificate by the Finance Director.
H.
Official tax credit register. The Borough shall keep an official tax credit register of all active volunteers that were issued tax credit certificates. The Finance Director shall issue updates, as needed, of the official tax credit register to Borough Council, the chiefs of the eligible entities identified in § 231-84C and the Cumberland County Tax Bureau.
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 eligible entities listed under § 231-84.
(2)
An injured emergency responder shall provide documentation from a licensed, physician with the application required under § 231-84 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 § 231-84I(2), along with updated documentation from a licensed physician stating that the injury still exists and prevents the emergency responder from qualifying as an active volunteer. The injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive years.
A.
Tax credit. Each active volunteer who has been certified under the
Borough of Carlisle's Volunteer Service Tax Credit Program shall be
eligible to receive a tax credit of up to $250. 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 his/her Borough's earned income tax
liability when filing a final return for the preceding calendar year
with the Tax Officer of the Cumberland County Tax Bureau.
A.
Tax credit. Each active volunteer who has been certified under the
Borough of Carlisle's Volunteer Credit Tax Credit Program shall be
eligible to receive a real property tax credit of 20% of the municipal
tax liability on his/her 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 Borough's municipal real estate tax levy. The tax credit shall
be administered as a refund by the Finance Director. An active volunteer
shall file the following with the Finance Director:
(a)
A true and correct receipt from the municipal real estate tax
collector of the paid municipal property taxes for the tax year which
the claim is being filed;
(b)
The tax credit certificate;
(c)
Photo identification; and
(d)
Documentation that the tax paid was for qualified real property
defined in this article.
(2)
If the active volunteer provides all documents required under this
Subsection, the Finance Director shall issue the tax refund to the
active volunteer.
C.
Rejection of tax credit claim.
(1)
The Finance Director shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under § 231-86B(1).
A.
