[Adopted 11-21-2017 by Ord. No. 1372]
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.
An individual who volunteers at a volunteer fire company
or nonprofit emergency medical services agency and has satisfied the
following conditions:
Completes the activities of the Volunteer Service Credit Program set forth in § 535-72;
Receives certification as an active volunteer by the chief or
designee of a volunteer fire company or the supervisor of a nonprofit
emergency medical services agency; and
Receives approval as an active volunteer by Council for the
Borough of Etna.
A form provided by the Borough of Etna to a volunteer applying
for certification under the Volunteer Service Credit Program.
Keystone Collections Group\\ or the current regional earned
income tax collector.
The State Fire Commissioner of the Commonwealth.
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 timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
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 member of a volunteer fire company or a volunteer member
of a nonprofit emergency medical services agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The Borough of Etna hereby establishes a Volunteer
Service Credit Program. The goal of the program is to encourage membership
and service in the community's volunteer fire company.
B.
Program criteria. The Council shall establish, by resolution, the
criteria that must be met during the eligibility period 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.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to volunteer fire department personnel and volunteers of nonprofit
emergency medical service agencies residing within any member municipality
of the NHCOG and having a written mutual aid agreement with:
(1)
Etna Volunteer Fire Department, 437 Butler Street, Pittsburgh, PA
15223;
(2)
Shaler Emergency Medical Services, 339 Wetzel Road, Glenshaw, PA
15116.
Who have been certified by his/her respective chief, supervisor,
or designee, and approved by the pertinent municipality, as meeting
the individual service qualifications of the applicable Act 172 ordinance.[1]
[1]
Editor's Note: Reference to Act of Nov. 21, 2016, P.L. 1509,
No. 172 (effective January 1, 2017), Real Estate Tax Reduction for
Volunteers.
D.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period set forth in this section to qualify for the tax credits authorized under § 535-73.
(1)
For the Tax Year 2017, the eligibility period under the Volunteer
Service Credit Program shall run from January 20, 2017 until October
31, 2017.
(2)
For the Tax Year 2018, and each tax year thereafter, the eligibility
period shall run from the prior November 1st until October 31st of
the year for which the tax credit will apply.
E.
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 535-72C 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 audit/review by:
F.
Volunteer application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Borough of Etna 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 during the eligibility period and shall forward said application to the Borough Manager for the Borough of Etna, together with the notarized list required by § 535-72G, within the timeframe specified herein.
G.
Notarized list. On or before November 15 of each year, the chief or supervisor shall mail or hand deliver to the Borough Manager for Borough of Etna a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to § 535-72F. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
H.
Municipal review. The Borough Manager for the Borough of Etna shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At the first regular meeting in December of each year, the Council for the Borough of Etna shall approve or disapprove the volunteers that appear on the notarized list submitted by the chief or supervisor pursuant to § 535-72F. All applicants approved by the Council for the Borough of Etna shall be issued a tax credit certificate by the Borough Manager for the Borough of Etna by no later than December 15 of each year.
I.
Appeal of denial of certification. A volunteer who is denied certification
as an active volunteer shall have the right to request a hearing before
Council within 30 days of the denial pursuant to 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."[2]
[2]
Editor's Note: See 2 Pa.C.S.A. §§ 551 et seq.
and 751 et seq.
J.
Official tax credit register. The Borough of Etna shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates. No later than December 31 of each year, the Borough
Manager for the Borough of Etna shall issue updates, as needed, of
the official tax credit register to the following:
K.
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 § 535-72C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 535-72F, 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 § 535-72F, 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 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 Etna Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $300 of the earned income tax levied
by the Borough of Etna. 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 earned income tax liability.
B.
Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his (or her) Borough of Etna earned income tax liability
when filing a final return for the preceding calendar year with the
authorized earned income tax collector.
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 Borough Manager
for Borough of Etna.
A.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this article commits a misdemeanor
of the first degree punishable by a fine of $2,500.
B.
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this article
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
All ordinances or parts of ordinances in conflict with the terms
of this article are repealed and rescinded to the extent of such conflict.
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 the article, it being the intent of the Council that such
remainder 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 November 21, 2017.
Once effective, this article shall apply retroactively to January
20, 2017.
