[Adopted 1-23-2020 by Ord. No. 2019-01[1]]
[1]
Editor's Note: This ordinance provided that it would be effective 1-1-2020.
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:
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service provider listed under § 220-60C who has complied with, and is certified under, the Volunteer Service Credit Program.
EARNED INCOME TAX
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]
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the entities listed under § 220-60C.
EMERGENCY RESPONSE CALL
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.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied as the domicile of an active volunteer.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. East Allen Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage active membership and service in the community's volunteer fire companies and nonprofit emergency medical service providers serving East Allen Township.
B. 
Program criteria. The Township Supervisors shall establish, by resolution, the annual criteria that must be met to qualify for credits under the program. Consideration shall be made for 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.
(3) 
The total amount of time expended by a volunteer on administrative and other support services, including but not limited to:
(a) 
Fundraising.
(b) 
Providing facility or equipment maintenance.
(c) 
Financial bookkeeping.
(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. In case active service is through another volunteer fire company or nonprofit emergency medical service agencies not in East Allen Township, the criteria accepted by East Allen Township shall be that criteria established by the municipality in which that agency is located.
C. 
Eligible entities. The Volunteer Service Credit Program shall be available to residents of the Township who are active volunteers of the following fire companies and nonprofit emergency medical service providers that provide emergency response services or mutual aid to East Allen Township:
(1) 
East Allen Township Volunteer Fire Department.
(2) 
All fire companies and nonprofit emergency medical service providers located in the municipalities contiguous to East Allen Township.
D. 
Eligibility period. An active volunteer must meet the minimum criteria established by the Board of Supervisors and also in this section.
(1) 
For 2020, the eligibility period under the Volunteer Service Credit Program shall run from January 1, 2020, until December 31, 2020.
(2) 
The eligibility period will follow each fiscal year of East Allen Township.
E. 
Recordkeeping. The head officer of each volunteer fire company or emergency medical service agency listed under § 220-60C shall keep specific records of each active volunteer's activities in a service log to review by the Township Board of Supervisors, the State Fire Commissioner's Office, Municipal Auditor, the State Auditor General's Office, and any other agency or authority that may be required by state statute to review such records.
F. 
Application. Active volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to the head officer of their agency. The head officer shall be required to sign the application, which shall certify the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and shall forward it to the Township Manager.
G. 
Municipal review. The Township Manager, or their designee, shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list.
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:
(1) 
Board of Supervisors.
(2) 
Chief of the Volunteer Fire Department.
(3) 
Captain or supervisor of the nonprofit emergency medical service agency(ies).
I. 
Injured volunteers. The following shall apply for volunteers that become injured while serving a volunteer fire company or nonprofit emergency medical provider:
(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 § 220-60C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 220-60, which verifies that the 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 § 220-60, 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 be deemed an active volunteer for that tax year.
(4) 
When an injured emergency responder's injury prevents them from responding to emergencies more than one year, the maximum amount of years they can receive this tax credit shall be five consecutive tax years.
A. 
Tax credit. Each active volunteer who has been certified under the East Allen Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $200 per year.
B. 
Claim.
(1) 
An active volunteer with a tax credit certificate may file a claim for the tax credit for the earned income tax liability no later than October 15 of each year, by completing an affidavit that their income is in excess or if less than the actual amount, then certifying actual earned income and submitting it to the Township Manager.
(2) 
Unless rejected below, East Allen Township shall reimburse the active volunteer for their tax credit check within 45 days of submission. A submission is the date the application is received by the Township.
(3) 
All claims shall be subject to audit by the Township's Auditor.
C. 
Rejection of tax credit claim.
(1) 
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.
(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 § 220-63.
(3) 
Taxpayers shall have 45 days to appeal the decision of the Township. The appeal shall be in writing and submitted to the Township Municipal Building located at 5344 Nor-Bath Boulevard, Northampton, PA 18067.
A. 
Tax credit. Each active volunteer who has been certified under the East Allen Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit of up to 20% up to a maximum of $200. In the case of property owned jointly between an active volunteer and another person, the credit shall be applied to the full amount of Township taxes.
(1) 
Claim.
(a) 
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 property tax levy. The tax credit shall be administered as a refund by the Township. An active volunteer shall file the following with the Township:
[1] 
A true and correct receipt from the Township real estate tax collector of the paid Township real property taxes for the tax year for which the claim is being filed.
[2] 
The tax credit certificate.
[3] 
Photo identification.
[4] 
Documentation that the tax paid was for qualified real property as defined in this article.
(b) 
If the active volunteer provides all the documents required under this subsection, the Township shall issue the tax refund to the active volunteer within 45 days upon approval of the Township.
B. 
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 Subsection A(1).
(2) 
If the Township rejects, 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 § 220-63.
(3) 
The taxpayer shall have 45 days to appeal the decisions of the Township. The appeal shall be in writing, and submitted to the Township Municipal Building located at 5344 Nor-Bath Boulevard, Northampton, PA 18067.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 220-61 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3) 
All appeals of decisions under § 220-61 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 220-62 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of a claim.
(3) 
All appeals under § 220-62 shall follow the provisions of Pa.C.S.A. Chapter 5, Subchapter B (relating to the practice and procedure of local agency action); also known as the "Local Agency Law."
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 Board of Supervisors of East Allen Township that the 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.