[Adopted 5-10-2018 by Ord. No. 599]
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 § 490-54C 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 one of the entities listed under § 490-54C.
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 a volunteer fire company or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A.
Establishment. The Borough of Blawnox 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.
B.
Program criteria. The Council of the Borough of Blawnox 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 or a nonprofit emergency medical service agency.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Borough of Blawnox who are volunteers of the following
volunteer fire companies and nonprofit emergency medical service agencies
that provide service to Borough of Blawnox:
(1)
Blawnox-Glenover 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 § 490-55.
E.
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 490-54C 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 Council of the Borough of Blawnox, the State Fire Commissioner and the State Auditor General. The chief, or supervisor, shall annually transmit to the Borough of Blawnox 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 Borough of Blawnox no later than November 1 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 of the
Volunteer Service Credit Program shall sign and submit an application
for certification to their chief or supervisor. The chief or supervisor
shall sign the application if the volunteer has met the minimum criteria
of the Volunteer Service Credit Program, and forward it to the Borough
Manager. Applications shall not be accepted by the Borough after April
1 of each year.
G.
Municipal review. The Borough Manager shall review the applications
for credit under the Volunteer Service Credit Program and shall cross-reference
them with the notarized eligibility list. The Council of the Borough
of Blawnox shall approve all applicants that are on the notarized
eligibility list. All applicants approved by the Council of the Borough
of Blawnox shall be issued a tax credit certificate by the Borough
Manager.
H.
Official Tax Credit Register. The Borough of Blawnox shall keep an
Official Tax Credit Register of all active volunteers that were issued
tax credit certificates. The Borough Manager 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 one of the entities listed under § 490-54C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 490-54 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 § 490-54, 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
Borough of Blawnox Volunteer Service Credit Program shall be eligible
to receive an earned income tax credit of up to $250 of the earned
income tax levy by the Borough of Blawnox. When an active volunteer's
earned income tax liability is less than the amount of the tax credit,
the tax credit shall equal the individuals 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 form when filing a final return for the preceding calendar
year with the Tax Officer for the Borough of Blawnox Tax Collection
District.
C.
Rejection of tax credit claim.
(1)
The Tax Officer shall reject the claim for a tax credit if the taxpayer
is not on the Official Tax Credit Register issued by the Borough 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 of § 490-56; and
(3)
Taxpayer shall have 30 days to appeal the decision of the Tax Officer.
B.
A taxpayer shall have 30 days to appeal a decision or rejection of
claim; and
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 the Borough of Blawnox
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.
This article shall be effective May 10, 2018.
