[12-21-2020 by Ord. No.
1509[1]]
The following words and phrases which, when used in this article,
shall have the meanings given to them in this article unless the context
clearly indicates otherwise.
An individual who volunteers at a volunteer fire company
and has satisfied the following conditions:
Completes the activities of the Volunteer Service Credit Program;
Receives certification as an active volunteer by the Chief or
designee of a volunteer fire company or the supervisor, Chief or designee
of a nonprofit emergency medical services agency; and
Receives approval as an active volunteer by the Town Council
for the Town of McCandless.
A form provided by the Town of McCandless 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.[2]
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.
The annual Town of McCandless residential property tax amount
paid by the Eligible Volunteer in accordance with Article 337 of the
Codified Ordinances of the Town of McCandless.
[Added 7-26-2021 by Ord.
No. 1516]
A member of a volunteer fire company.
A nonprofit chartered corporation, association or organization
located in this Commonwealth that provides fire protection services
and may offer other voluntary emergency services within this Commonwealth.
[12-21-2020 by Ord. No.
1509]
(a)
Establishment. The Town of McCandless hereby establishes a Volunteer
Service Credit Program. The goal of the program is to encourage membership
and service in volunteer fire companies.
(b)
Program criteria. The Town 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 volunteers. The Volunteer Service Credit Program is available
to residents of the Town of McCandless who are subject to and liable
for the Town's Earned Income Tax imposed under Chapter 3 of the
Local Tax Enabling Act and who are volunteers at any volunteer fire
company. The Volunteer Service Credit Program is also available to
residents of the Town of McCandless who are otherwise not eligible
for the earned income tax credit due to their lack of an earned income,
but own and occupy residential real estate on which they pay an annual
real estate tax to the Town, and who are otherwise eligible for the
Volunteer Service Credit Program.
[Amended 7-26-2021 by Ord. No. 1516]
(d)
Eligibility period. The eligibility period shall run from November
1 to October 31 of the year for which the tax credit will apply.
(e)
Recordkeeping. The Chief of each volunteer fire company with eligible
volunteers 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 November 5 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 Town of McCandless to their Chief or supervisor. The applicant shall designate whether he or she intends to apply for the Earned Income Tax Credit or, due to lack of an earned income, the Real Estate Tax Credit. 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 Town Manager for the Town of McCandless together with the notarized list required by Section 349.02(g) within the timeframe specified therein. The deadline set forth in this paragraph may be waived by the Chief or supervisor upon good cause shown and if the late submission will not interfere with the Chief or supervisor's duties set forth in Section 349.02(g) (Notarized List) and/or in the Town Manager's sole discretion, with Town Council's ability to take the actions set forth in Section 349.02(h) below (Municipal Review).
[Amended 7-26-2021 by Ord. No. 1516]
(g)
Notarized list. On or before November 15 of each year, the Chief or supervisor shall provide to the Town Manager of the Town of McCandless or the Town Manager's designee 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 Section 349.02(f). The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities. The deadline set forth in this paragraph may be waived by the Town Manager upon good cause shown and if the late submission will not interfere, in the Town Manager's sole discretion, with Town Council's ability take the actions set forth in Section 349.02(h) below (Municipal Review).
(h)
Municipal review. The Town Manager of the Town of McCandless or the Town Manager's designee shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At a regular meeting in December of each year, the Town Council for the Town of McCandless shall approve or disapprove the volunteers that appeared on the notarized list submitted by the Chief or supervisor pursuant to Section 349.02(g). All applicants approved by the Town Council for the Town of McCandless shall be issued a tax credit certificate by the Town Manager of the Town of McCandless or the Town Manager's designee by no later than December 31 of each year. The certificate shall indicate whether the approved applicant has been approved for the Earned Income Tax Credit or the Real Estate Tax Credit.
[Amended 7-26-2021 by Ord. No. 1516]
(i)
Appeal of denial certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before a Hearing Officer within 30 days of the denial pursuant to the provisions of § 349.04.
(j)
Official Tax Credit Register. The Town of McCandless 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
Town Manager of the Town of McCandless or the Town Manager's
designee shall issue updates, as needed, of the official Tax Credit
Register to the following:
(k)
Injured volunteers.
(1)
An eligible 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 a volunteer fire company.
(2)
An injured eligible volunteer shall provide documentation from a licensed physician with the application required under § 349.02(f) stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured eligible volunteer shall be deemed an active volunteer for that tax year.
(3)
An injured eligible volunteer shall annually submit the application required under § 349.02(f), 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 eligible volunteer 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.
[12-21-2020 by Ord. No.
1509; amended 7-26-2021 by Ord. No. 1516]
(a)
Earned income tax credit. Each active volunteer who has been certified
under the Town of McCandless Volunteer Service Credit Program shall
be eligible to receive a tax credit of up to $500 of the earned income
tax levied by the Town of McCandless. 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)
Earned income tax credit claim. An active volunteer with a tax credit
certificate may claim a tax credit on his or her Town of McCandless
earned income tax liability when filing a final return for the preceding
calendar year with the Authorized Earned Income Tax Collector.
(c)
Rejection of earned income tax credit claim.
(1)
The Authorized Earned Income Tax Collector shall reject a claim
for a tax credit if the volunteer is not on the official Tax Credit
Register issued by the Town of McCandless.
(2)
If the Authorized Earned Income Tax Collector rejects the claim,
the volunteer 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.
(3)
Volunteers shall have 30 days to appeal the decision of the
Tax Officer.
(d)
Real estate tax credit. Active volunteers who have been certified
under the Town of McCandless Volunteer Service Credit Program, but
who are otherwise not eligible for the earned income tax credit due
to their lack of an earned income will be entitled to apply for a
real estate tax credit up to the full face amount of the real estate
taxes due annually to the Town of McCandless, pursuant to Article
337 of the Codified Ordinances of the Town of McCandless, on residential
real estate owned and occupied by an active volunteer within the Town,
and not to include any taxes owed to the North Allegheny School District
or any other taxing body. The real estate tax credit shall not exceed
$300 in any single year.
(1)
Joint ownership. The real estate tax credit may be claimed for
real estate taxes due to the Town on residential real property owned
and occupied by the active volunteer as a tenant by the entirety or
a joint tenant.
(2)
Payment of tax and refund. In order to claim a real estate tax
credit on a real estate tax bill, a volunteer shall first pay any
real estate taxes owed to the Town, and on or before the deadline
for U.S. federal income tax returns for individuals, submit the following
information to the Town of McCandless Real Estate Tax Collector:
(3)
Procedure to issue real estate tax refund. The Town Real Estate
Tax Collector shall match a volunteer's application with the
approved list of active volunteers submitted by the Town Manager.
If the volunteer's name appears on the approved list, the Real
Estate Tax Collector shall direct the Township Treasurer to prepare
a refund check for up to the full face amount of the real estate tax
owed to the Town by the active volunteer. The real estate tax credit
shall not exceed $300 in any single year.
(4)
Rejection of real estate tax credit claim.
A.
The Town Real Estate Tax Collector shall reject a claim for a tax credit if the volunteer is not on the official Tax Credit Register issued by the Town of McCandless, or if the certificate provided pursuant to § 349.03(d)(2) indicates that the volunteer has applied for the earned income tax credit.
B.
If the Town Real Estate Tax Collector rejects the claim, the
volunteer 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.
C.
Volunteers shall have 30 days to appeal the decision of the
tax officer.
(a)
Appeals.
[Amended 7-26-2021 by Ord. No. 1516]
(2)
A volunteer shall have 30 days to appeal a decision or rejection
of claim.
(3)
A volunteer may appeal the decision to a Hearing Officer formally
appointed by Town Council by submitting a written request to the Town
Manager or the Town Manager's designee, to be postmarked within
30 calendar days of receipt of the adverse ruling.
(4)
This request must be accompanied by the payment of a deposit
fee of $125, or as set by Town Council by resolution. If the result
of this appeal is a ruling in the volunteer's favor, the deposit
fee will be refunded within 30 calendar days of receipt of the ruling.
The request for an appeal is not considered complete and timely unless
the deposit fee accompanies the request.
(5)
The Town Manager or the Town Manager's designee will make
every reasonable effort to consider the needs of all parties involved
when requesting the hearing date from the Hearing Officer.
(6)
After the Hearing Officer sets the date of the hearing, the
Town Manager or the Town Manager's designee will notify the applicable
parties in writing. Both parties will then submit directly to the
Hearing Officer a brief plus attachments stating his/her arguments;
the length of the brief may be determined by the Hearing Officer.
Each party will submit a copy to the other on this correspondence,
and the documents must be received by all parties not less than five
business days before the hearing itself.
(7)
The hearing will take place in Council Chambers at Town of McCandless'
Town Hall, 9955 Grubbs Road, Wexford, PA 15090. If a recording is
required, the hearing will take place in the Assembly Room at Town
Hall. The hearing may be recorded at the option of the Hearing Officer,
and the volunteer may be required to provide verification that all
factual information presented is true, correct, and complete to the
best of volunteer's knowledge and belief. If a record is made
of the hearing, the volunteer may obtain a copy of the record by paying
a fee equal to 50% of all costs incurred in the preparation and transcription
of the record. The Hearing Officer reserves the right to continue
the hearing to a future date if time constraints or other issues prevent
completion on the initial hearing date.
(8)
The purpose of the hearing shall include, but not be limited
to, a review of all documents, data, and records produced by the volunteer,
the Town Manager and/or the Town of McCandless Real Estate Tax Collector
or Authorized Earned Income Tax Collector, and shall provide an opportunity
for volunteer to be heard on issues directly relating to the filing
of volunteer's application and payment of taxes.
(9)
Each party will be given the opportunity to present his/her
case, beginning with the entity denying the volunteer's certification
or tax credit claim. The duration of each presentation shall be determined
by the Hearing Officer.
(10)
The Hearing Officer will render an opinion within 10 business
days after the hearing or any continuation thereof is completed. The
opinion will be in writing and addressed to volunteer, with a copy
to the other parties to the appeal and the Town Manager. The opinion
will be mailed to volunteer's last known address by ordinary
mail and shall become volunteer's formal notice of tax liability
or volunteer's formal request for a refund as of the date of
that determination.
(11)
If volunteer does not agree with the decision of the Hearing
Officer, volunteer may appeal to the appropriate Court of Common Pleas
of Allegheny County. Volunteer must file the appeal within 30 calendar
days after the notice of the decision of the Hearing Officer.
[12-21-2020 by Ord. No.
1509]
(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.
