[Adopted 4-1-2019 by Ord.
No. 2019-3]
A.
Volunteer firefighters are the primary providers of fire protection
service throughout the Commonwealth of Pennsylvania;
B.
The responsibilities of volunteer firefighters have expanded over
the years to include rescue, hazardous materials response, and terrorism
prevention, which has significantly increased the training needed
by these volunteers;
C.
Due to increased training obligations and other factors, the number
of volunteer firefighters in Pennsylvania has dramatically decreased
in recent years, from an estimated 300,000 in 1976 to about 72,000
at present day;
D.
The annual cost to Pennsylvania taxpayers to replace volunteer firefighters
with paid fire service statewide has been estimated at $6 billion;
E.
Act 172 of 2016 (35 Pa.C.S.A. § 79A01 et seq.) allows the
Borough of Steelton to adopt earned income and real property tax credits
for the volunteer firefighters who serve the Steelton community; and
F.
By supporting Steelton volunteer firefighters, the Borough of Steelton
can help to sustain and strengthen the Steelton Volunteer Fire Department
and therefore promote the public health, safety and general welfare
of the Borough.
The following words and phrases, when used in this chapter,
shall have the meanings given to them in this section unless the context
clearly indicates otherwise.
An active volunteer firefighter for a Steelton Volunteer
Fire Department listed under § 120-73C 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 (53 P.S. § 6924.101 et
seq.), known as "the Local Tax Enabling Act."
The time frame when volunteers may earn credit under the
volunteer service credit program.
A volunteer who responds to an emergency call with one of the entities listed under § 102-73C.
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.
A social member for a Steelton Volunteer Fire Department listed under § 102-73C who has complied with, and is certified under, the volunteer service credit program.
A member of the Steelton Volunteer Fire Department.
A.
Establishment. The Borough of Steelton hereby establishes a volunteer
service credit program. The goal of the program is to encourage membership
and service in the community's volunteer fire companies and nonprofit
emergency medical service agencies.
B.
Program criteria. The Borough of Steelton Council shall establish,
by resolution, the annual criteria that must be met to qualify for
credits under the program based on the following:
(1)
Annual participation score requirement.
(c)
The Steelton Volunteer Fire Department Treasurer, or his or
her designee, shall maintain an accurate activity log of all above-noted
Department events, and the volunteers who attend each event, by month,
and shall report this information to the Fire Chief.
(d)
The Fire Chief shall review and certify the activity log for
each month.
(e)
A volunteer's annual participation score shall be calculated
as follows:
[1]
Annual participation score = number of points earned per eligibility
period/total points possible in the eligibility period.
[2]
The level of training and participation in formal training and
drills for an active volunteer.
[3]
The total amount of time expended by a volunteer on administrative
and other support services, including but not limited to:
[4]
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of the Steelton
Volunteer Fire Department.
[5]
Percentage of attendance of the Steelton Volunteer Fire Department
meetings.
[6]
The total number of years a social volunteer has served.
[7]
Volunteers must serve as a member of the Steelton Volunteer
Fire Department for the entirety of the eligibility period.
[8]
Volunteers in good standing as defined by the bylaws for the
Steelton Volunteer Fire Department throughout the eligibility period.
[9]
Volunteers on probation, within the eligibility period, as defined
by the bylaws for the Steelton Volunteer Fire Department shall not
be eligible for the program.
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 §§ 102-74 and 102-75.
(1)
For 2020, and each subsequent year thereafter, the eligibility period
shall run from October 1 until September 30, beginning October 1,
2019.
E.
Recordkeeping. The Chief of the Steelton Volunteer Fire Department listed under § 102-73C(1) and the Chief of Police in relation to the Steelton Volunteer Fire Police listed under § 102-73C(2) 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 Borough of Steelton Council, the State Fire Commissioner and the State Auditor General. The Chiefs shall annually transmit to the Borough of Steelton 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 Borough of Steelton no later than November 15 of each year. The Chiefs 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
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 Borough
Manager. Applications shall not be accepted by the Borough Manager
after April 1 of each year.
G.
Municipal review. The Borough Manager shall review the applications
for credit under the volunteer service credit program and shall cross
reference them with the notarized eligibility list. The Borough of
Steelton Council shall approve all applicants that are on the notarized
eligibility list. All applicants approved by the Borough of Steelton
Council shall be issued a tax credit certificate by the Borough Manager.
H.
Official Tax Credit Register. The Borough of Steelton shall keep
an official Tax Credit Register of all active volunteers that were
issued tax credit certificates. The Borough Manager shall issue updates,
as needed, of the official Tax Credit Register to the following:
I.
Injured active volunteer.
(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 one of the entities listed under § 102-73C.
(2)
An injured active volunteer shall provide documentation from a licensed physician with the application required under § 102-73F 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 active volunteer shall annually submit the application required under § 102-73F, 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
Steelton Borough Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $500 of the earned income tax levied
by the Borough of Steelton. 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.
Joint tax return. A volunteer may claim a tax credit provided for
in this article when filing a joint return. The tax return form shall
provide a mechanism for separating the liability of an individual
for any earned income tax imposed by the school district of residence
from the liability of an individual for any earned income tax imposed
by the Borough of Steelton. The tax credit shall only be applicable
to the earned income tax imposed by the Borough of Steelton.
C.
Claim.
(1)
A volunteer with a tax credit certificate may file a claim for the
tax credit on their municipality's earned income tax liability when
filing a final return for the preceding calendar year with the tax
officer for the Borough of Steelton.
D.
Rejection of tax credit claim.
(1)
The Steelton Tax Collector shall reject a claim for a tax credit
if the taxpayer is not on the official Tax Credit Register issued
by the Borough Manager.
(2)
If the Steelton Tax Collector 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 § 102-76.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A.
Tax credit. Each volunteer who has been certified under the Borough
of Steelton Volunteer Service Credit Program shall be eligible to
receive a real property tax credit of 20% of the municipal tax liability
on qualified real property not to exceed $500. If the tax is paid
in the penalty period, the tax credit shall only apply to the base
tax year liability.
B.
Claim.
(1)
A volunteer with a tax credit certificate may file a claim for the
tax credit on their qualified real property tax liability for the
municipality's real estate tax levy. The tax credit shall be administered
as a refund by the Borough Treasurer. An active volunteer shall file
the following with the Borough Manager:
(a)
A true and correct receipt from the Steelton Borough Tax Collector
of the paid municipal real property taxes for the tax year for which
the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property as defined in this article.
(2)
If the volunteer provides all documents required under this subsection,
the Borough Treasurer shall issue the tax refund to the volunteer.
C.
Rejection of the tax credit claim.
(1)
The Borough Manager shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Borough Manager 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 § 102-76.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
Manager.
In the event that any provisions, 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 Borough of Steelton
that such 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.
This article shall be effective April 1, 2019.
