[Adopted 10-17-2019 by Ord. No. 362]
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 the Volunteer Fire Company listed under § 180-72C of this article 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 (the "Act").[1]
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
A volunteer who responds to an emergency call with the entity listed under § 180-72C of this article.
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 Commonwealth of Pennsylvania.
Forks Township, Northampton County, Pennsylvania.
A member of the volunteer Fire Company established by § 180-72C of this article.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The Township hereby establishes a Volunteer Service Credit Program (the "Program"). The goal of the program is to encourage membership and service in the Volunteer Fire Company as set forth in § 180-72C of this article.
B.
Program criteria. The Board of Supervisors of the Township 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 the Volunteer
Fire Company; and
(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 Forks Township
Volunteer Fire Company (the "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 § 180-73.
E.
Recordkeeping. The Chief of the Volunteer Fire Company 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 of the
Township, the State Fire Commissioners and the State Auditor General.
The Chief, or supervisor, 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 45 days prior
to the date the tax notices are sent each year. The Chief or supervisor
shall post the notarized eligibility list in an accessible area of
the Volunteer Fire Company'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 Township
Manager of the Township. Applications shall not be accepted by the
Township after April 1 of each year.
G.
Municipal review. The Township Manager of the Township shall review
the application for credit under the Volunteer Service Credit Program
and shall cross-reference them with the notarized eligibility list.
The Board of Supervisors of the Township shall approve all applicants
that are on the notarized eligibility list. All applicants approved
by the Board of Supervisors of the Township shall be issued a tax
credit certificate by the Township Manager of the Township.
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 shall issue updates, as
needed, of the official Tax Credit Register to the following:
I.
Injured volunteers.
(1)
An active volunteer 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 § 180-72C.
(2)
An injured active volunteer shall provide documentation from a licensed physician with the application required under § 180-72F; 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 active volunteer shall again be deemed an active volunteer for that tax year. An injured active volunteer shall only be deemed an active volunteer for a maximum of five consecutive tax years.
(3)
An injured active volunteer shall annually submit the application required under § 180-72F; 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 Active Volunteer shall again be deemed an active volunteer for that tax year. An injured active volunteer 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
Township Volunteer Service Credit Program shall be eligible to receive
a tax credit of up to $500 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 the Township's earned income tax liability
when filing a final return for the preceding calendar year with the
Tax Collector for the Township.
C.
Rejection of tax credit claim.
(1)
The Tax Collector for the Township shall reject a claim for a tax
credit if the taxpayer is not on the official Tax Credit Register
issued by the Township Manager.
(2)
If the Tax Collector for the Township 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 § 180-74 of this article.
(3)
Taxpayers shall have 30 days to appeal the decision of the Tax Collector
of the Township.
