[Ord. No. 2020-1, 9/8/2020]
1. 
The following words and phrases, when used in this Part, shall have the meanings given to them in this section unless the context clearly indicates otherwise.
ACTIVE VOLUNTEER
A volunteer for a Township volunteer fire company or nonprofit emergency medical services agency listed under § 24-402, Subsection 3, which 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 for a volunteer fire company or nonprofit emergency medical service agency.
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
Residential real property owned and occupied as the domicile of an active volunteer.
VOLUNTEER
A member of the volunteer fire company or a nonprofit emergency medical service agency serving Forward Township .
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[Ord. No. 2020-1, 9/8/2020]
1. 
Establishment. Forward Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the Township's volunteer fire companies or nonprofit emergency medical service agencies.
2. 
Program Criteria.
A. 
The Board of Supervisors shall establish, by resolution, the annual criteria that must be met to qualify for credits under the program based on the following criteria:
(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.
B. 
In no event shall an active volunteer qualify for a tax credit without being an active volunteer for at least one year and having a minimum of 100 hours volunteered during the previous year.
3. 
Eligible Entities. The Volunteer Service Credit Program is available to residents of the Forward Township who are volunteers of the following volunteer fire companies and nonprofit emergency medical service agencies that provide service to Forward Township:
A. 
The Evans City Volunteer Fire Department located at 124 North Jackson Street, Evans City, PA 16033.
4. 
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 § 24-403.
A. 
For 2021, the eligibility period under the Volunteer Service Credit Program shall run from January 1, 2021, until December 31, 2021.
B. 
For 2022, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
5. 
Recordkeeping. The Chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 24-402, Subsection 3, 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 Board of Supervisors, the State Fire Commissioner and the State Auditor General. The Chief, or supervisor, shall annually transmit to the Township of Forward a verified 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 Township of Forward no later than December 1 of each year. The Chief or supervisor shall post the verified eligibility list in an accessible area of the volunteer agency's facilities.
6. 
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 Township Secretary. Applications shall not be accepted by the Township after December 1 of the previous year.
7. 
Township Review. The Township Secretary shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. The Board of Supervisors shall approve all applicants that are on the notarized eligibility list. All applicants approved by the Board of Supervisors shall be issued a tax credit certificate by the Township Secretary.
8. 
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 Secretary shall issue updates, as needed, of the official tax credit register to the following:
A. 
Board of Supervisors;
B. 
Chief of the volunteer fire company(ies);
C. 
Chief or supervisor of the nonprofit emergency medical services agency(ies);
D. 
Tax Collectors of the Township.
9. 
Injured Volunteers.
A. 
An active volunteer who 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 the entity listed under § 24-402, Subsection 3.
B. 
An injured emergency responder/active volunteer shall provide documentation from a licensed physician with the application required under § 24-402 stating that his or her injury prevents him or her from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder/active volunteer shall be deemed an active volunteer for that tax year.
C. 
An injured emergency responder/active volunteer shall annually submit the application required under § 24-402, 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/active 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.
[Ord. No. 2020-1, 9/8/2020]
1. 
Tax Credit. Each active volunteer who has been certified under the Forward Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $200 of the earned income tax levied by Forward 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.
2. 
Claim.
A. 
An active volunteer with a tax credit certificate may file a claim for the tax credit for the earned income tax imposed by the Township when filing a final return for the preceding calendar year with the Forward Township Tax Collector.
3. 
Rejection of Tax Credit Claim.
A. 
The Tax Collector shall reject a claim for a tax credit if the taxpayer is not on the official tax credit register issued by the Township Secretary.
B. 
If the 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 § 24-405.
C. 
Taxpayers shall have 30 days to appeal the decision of the Tax Collector.
[Ord. No. 2020-1, 9/8/2020]
1. 
Tax Credit. Each active volunteer who has been certified under the Forward Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 20% of the Township 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.
2. 
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 estate tax levy. The tax credit shall be administered as a refund by the Township Treasurer. An active volunteer shall file the following with the Township Secretary.
(1) 
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.
(2) 
The tax credit certificate.
(3) 
Photo identification .
(4) 
Documentation that the tax paid was for qualified real property as defined in this Part.
B. 
If the active volunteer provides all documents required under this subsection, the Township Treasurer shall issue the tax refund to the active volunteer.
3. 
Rejection of the Tax Credit Claim.
A. 
The Township Secretary shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection 2A.
B. 
If the Township Secretary 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 § 24-405.
C. 
Taxpayers shall have 30 days to appeal the decision of the Township Secretary.
[Ord. No. 2020-1, 9/8/2020]
1. 
Earned Income Tax Credit Appeals.
A. 
Any taxpayer aggrieved by a decision under § 24-403 shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
C. 
A hearing shall be held pursuant to the Local Public Agency Law, 2 Pa.C.S.A. § 551 et seq. The hearing shall be held by the Supervisors or any person designated by the Supervisors to act as a hearing officer.
2. 
Real Property Tax Credit Appeals.
A. 
Any taxpayer aggrieved by a decision under § 24-404 shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
C. 
A hearing shall be held pursuant to the Local Public Agency Law, 2 Pa.C.S.A. § 551 et seq. The hearing shall be held by the Supervisors or any person designated by the Supervisors to act as a hearing officer.