[Adopted 8-12-2019 by Ord. No. 3168]
This article may be cited, and shall be known, as the "Township
of Whitehall Volunteer Tax Incentive Program," hereinafter referred
to as the "VIT Program."
The VIT Program is designed to encourage volunteering associated
with the Whitehall Township Fire Department which increases the health,
safety, and general welfare of the citizens of the Township of Whitehall.
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 Whitehall Township Fire Department who
has complied with, and is certified under, the volunteer Service Credit
Program as defined by 35 Pa.C.S.A. § 79A21 et seq.
The timeframe when active 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 residential real property owned and occupied as the domicile
of an active volunteer within Whitehall Township.
Commonwealth of Pennsylvania.
Whitehall Township, Lehigh County, Pennsylvania.
A member of Whitehall Township Fire Department.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The Township hereby establishes a volunteer Tax Incentive
Program (the "Program"). The goal of the Program is to encourage membership
and service in the Whitehall Fire Department.
B.
Program criteria. The Board of Commissioners 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 a volunteer
fire company; and
(5)
The total number of years volunteer has served.
C.
Eligible entities. The Program is available to residents of the Township
who are volunteers of the Whitehall Township Fire Department and that
provide volunteer services to the Whitehall Township Fire Department.
E.
Recordkeeping.
(1)
The Whitehall Township Fire Chief shall keep specific records of
each volunteer's activities in a service log to establish credits
under the Program. Service logs shall be subject to review by the
Board of Commissioners, the State Fire Commissioner, the State Auditor
General and any other official as required by 35 Pa.C.S.A. § 79A21
et seq.
(2)
The Whitehall Township Fire Chief, or any supervisory official delegated
to do so by the Whitehall Township Fire Chief, shall annually transmit
to the Township a notarized eligibility list of all volunteers that
have met the minimum criteria for the 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 agency's facilities.
F.
Application. Volunteers that have met the minimum criteria of the
Program shall sign and submit an application for certification to
the Fire Chief. The Chief shall sign the application if the volunteer
has met the minimum criteria of the Program and forward it to the
Mayor or his/her designate.
G.
Municipal review. The Mayor, or his/her designate, shall review the
applications for credit under the Program and shall cross reference
them with the notarized eligibility list. The Board of Commissioners
of the Township shall approve all applicants that are on the notarized
eligibility list. All applicants approved by the Board of Commissioners
of the Township shall be issued a tax credit certificate by 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 Mayor, or his/her designate, 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 in subsequent years. For
such injury to be qualifying for future consideration, the injury
must have occurred while responding to, participating in, or returning
from an emergency response call with the Whitehall Township Fire Department,
or at the direction of the Whitehall Township Fire Department.
(2)
To qualify for subsequent tax credits, an injured emergency responder
shall provide documentation from a licensed physician with the application
for the Program, required under this article, stating that their injury
prevents them from performing duties to qualify as an active volunteer.
In such 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 this article, 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
Program, shall be eligible to receive a tax credit of up to $250 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 their 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 the tax credit claim.
(1)
The Township shall reject the claim for a Township earned income tax credit if the taxpayer fails to provide the documents required under § 24-85 of this article.
(2)
If 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 § 24-88.
A.
Tax credit. Each active volunteer who has been certified under the
Program shall be eligible to receive a real property tax credit of
20% of the Township property tax liability on qualified real property.
If the tax is paid in the penalty period, the tax credit shall only
apply to the base tax year liability. If the tax is paid in the discount
period, the 20% real property tax credit shall apply to the discount
tax rate. Notwithstanding the above, this tax credit may only be claimed
by one active volunteer per qualified real property per year.
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 Township's real estate tax levy. The tax credit shall be administered
as a refund by the Township. An active volunteer shall file the following:
(a)
A true and correct receipt from the Township Real Estate Tax
Collector of the paid Township real 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
as defined in this article.
(2)
If the active volunteer provides all documents required under this
subsection, the Township shall issue the tax refund to the active
volunteer.
C.
Rejection of the tax credit claim.
(1)
The Township shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under § 24-87 of this article.
(2)
If 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 § 24-88.
