[Adopted 1-6-2020 by Ord. No. 1-2020[1]]
[1]
Editor's Note: This ordinance also repealed former Art. II,
Volunteer Service Credit Program, adopted 2-13-2019 by Ord. No. 978.
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 a volunteer fire company or nonprofit emergency medical service agency listed under § 130-6C 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 (P.L. 1257, No. 511), known as "The
Local Tax Enabling Act."[1]
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 in § 130-6C.
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 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. The Borough of Irwin 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 volunteer nonprofit emergency medical service agencies.
B.
Program criteria. Council 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 the other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company or a nonprofit emergency medical services agency.
(5)
The total number of years the volunteer has served.
C.
Eligible Entities. The Volunteer Service Credit Program is available
to:
(1)
Residents of the Borough of Irwin who are volunteers of the Irwin
Fire Department.
(2)
Upon entry into a reciprocal agreement with North Huntingdon Township (regarding North Huntingdon Township residents who are volunteers of the Irwin Fire Department), residents of the Borough of Irwin who are volunteers of the following North Huntingdon Township Fire Departments: Circleville, Fairman-Hahntown, Hartford Heights, Larimer, Shafton, Strawpump, and Westmoreland City, and the volunteers of the North Huntingdon EMS and Rescue. This Subsection C(2) shall not be effective unless and until the Borough of Irwin and the Township of North Huntingdon enter into a reciprocal agreement whereby Township of North Huntingdon residents who are volunteers of the Irwin Fire Department may participate in the Township of North Huntingdon Volunteer Service Credit Program.
D.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to be considered an active volunteer and qualify for the tax credits established under § 130-7.
E.
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 130-6C 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 Council, the State Fire Commissioner and the State Auditor General. The chief, or supervisor, shall annually transmit to the Borough of Irwin 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 Irwin no later than the 31st of January of 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
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, along with records identifying the volunteer's compliance
with the performance standards of the program criteria. Applications
shall not be accepted by the Borough after March 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. Council shall approve all
applicants that are on the notarized eligibility list and complied
with the requirements of the program criteria. All applicants approved
by Council of the Borough of Irwin shall be issued a tax credit certificate
by the Borough Manager.
H.
Official Tax Credit Register. The Borough of Irwin 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 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 § 130-6C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 130-6 stating that their injury prevents them from preforming 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 § 130-6, 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 Irwin Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $250 of the earned income tax levied
by the Borough of Irwin. 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 municipality's earned income tax
liability when filing a final return for the preceding calendar year
with the tax officer for the Borough of Irwin Tax Collection District.
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.
(2)
If the tax officer 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 § 130-9.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A.
Tax credit. Each active volunteer who has been certified under the
Borough of Irwin 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. If the tax is paid in the penalty
period, the tax credit shall only apply to the base tax year liability.
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 municipality's real estate tax levy. The tax credit shall
be administered as a refund by the Borough's Treasurer. An active
volunteer shall file the following with the Borough Manager:
(a)
A true and correct receipt from the municipal real estate tax
collector of the paid municipal real property taxes for the tax year
for which the claim is being filed. (The taxes on the eligible property
shall be paid in full and not be in arrears or on a payment plan.)
(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 active volunteer provides all documents required under this
subsection, the Borough Treasurer shall issue a tax refund to the
active 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 § 130-9.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
Manager.
A.
Earned income tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
B.
Real property tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
(3)
All appeals under § 130-8 shall follow the provision 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.
