The purpose of this article is to establish tax credits against an active volunteer's tax liability in order to encourage individuals to volunteer or for former volunteers to consider rejoining as active volunteers in a volunteer fire company as there services protect the health, safety and welfare of the residents of West Leechburg Borough.
[Adopted 12-13-2017 by Ord. No. 317]
As used in this article, the following words and phrases shall have the meaning set forth below:
A volunteer for a volunteer fire company or nonprofit emergency medical services agency as set forth in this article who has complied with the requirements of the Volunteer Service Credit Program and who is certified under the Volunteer Service Credit Program.
The State Fire Commissioner of the Commonwealth.
A tax on earned income and net profits levied under Chapter 3 of 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 within this article.
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 or she shall have been when the call was received.
West Leechburg Borough Council.
A volunteer.
The Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act."[2]
West Leechburg Borough.
A residential real property owned and occupied as the domicile of an active volunteer.
The tax credit granted under the provisions of this article.
A member of a volunteer fire company or a nonprofit emergency medical services agency located within West Leechburg Borough.
A nonprofit chartered corporation, association or organization located in West Leechburg Borough that provides fire protection services and may offer other voluntary emergency services within West Leechburg Borough.
The program established under the provisions of this article (relating to volunteer service credit program) to determine the active status of a volunteer.
An individual who satisfies all of the following criteria may claim a tax credit established under this article shall be eligible for the tax credits:
A.
The individual is subject to a tax of a municipality.
B.
The individual is certified as set forth in this article.
C.
An active volunteer may claim a tax credit provided for under 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 municipality.
A.
Establishment. West Leechburg Borough does hereby establish a Volunteer Service Credit Program that establishes the annual requirements for the certification of a volunteer in active service at a volunteer fire company.
B.
Program criteria. The 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 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.
C.
Eligible entities. The Volunteer Service Credit Program in available to residents of the Borough who are volunteers of the following volunteer fire companies that provide service to West Leechburg Borough.
(1)
West Leechburg Volunteer Fire Department.
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 § 254-42.
E.
Recordkeeping. The chief of each volunteer company or the supervisor of the nonprofit emergency medical service agency listed under Subsection C 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 Council of Council, the State Fire Commissioner and the State Auditor General. The chief, or supervisor shall annually transmit to the Borough 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 no later than January 31 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 or the Volunteer Service Credit Program, and forward it to the Borough Secretary. Applications shall not be accepted by the Borough after April 1 of each year.
G.
Municipal review. The Borough Secretary shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. The Council shall approve all applicants that are on the notarized eligibility list. All applicants approved by the Council shall be issued a tax credit certificate by the Borough Secretary.
H.
Official Tax Credit Register. The Borough shall keep an Official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Borough Secretary 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 Subsection C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection F 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 emergency responder shall annually submit the application required under Subsection F, 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.
Earned income tax credit.
(1)
Tax credit. Each active volunteer who has been certified under the West Leechburg Borough Volunteer Service Credit Program shall be eligible to receive a tax credit of up to a number to be determined by Council should it be decided at a later date to provide a tax credit on the earned income tax levied by the Borough. 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. An active volunteer with a tax credit certificate may file a claim for the tax credit on their Borough earned income tax liability according to a procedure established by Council should Council decided at a later date to provide a tax credit on the earned income tax levied by the Borough.
(3)
Rejection of tax credit claim.
(a)
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 Secretary.
(b)
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 § 254-45.
(c)
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
(4)
Effective date of this provision This provision shall not become effective unless and until Borough Council takes action by passage of a resolution to formally add earned income as a tax credit.
B.
Real property tax credit.
(1)
Tax credit. Each active volunteer who has been certified under West Leechburg Borough Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 15% of the Borough tax liability on qualified real property. If the tax is paid in the penalty period, the tax credit shall only apply to the 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 Borough'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 the Borough Secretary:
[1]
A true and correct receipt from the Borough real estate Tax Collector of the paid Borough 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 article.
(b)
If the active volunteer provides all documents required under this subsection, the Borough treasurer shall issue the tax refund to the active volunteer.
(3)
Rejection of the Tax Credit Claim.
(a)
The Borough Secretary shall reject the claim for a Borough real property tax credit if the taxpayer fails to provide the documents required under subsection B(2)(a).
(b)
If the Borough 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 § 254-45.
(c)
Taxpayers shall have 30 days to appeal the decision of the Borough Secretary.
(4)
Effective date of this provision. This provision shall be effective on the effective date of this article.
Any active volunteer who does not satisfy all of the criteria under this article to qualify for an earned income tax credit and/or real property tax credit and the claim has been rejected by the Council shall have a right to appeal that rejection within 30 days of notification of the rejection to the Council who shall hold a hearing on the matter and render a decision. All appeals that pertain to the earned income tax credit shall follow the provisions of the Local Taxpayers Bill of Rights.[1] All appeals that pertain to the real property tax credit shall follow the provisions 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."
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
The provisions of this article maybe terminated by the appropriate action of the Council.
The provisions of this article are severable and if any of its sections, clauses or sentences shall be held illegal, invalid or unconstitutional, such provisions shall not affect or impair any of the remaining sections, clauses or sentences it being the intent of the West Leechburg Borough Council 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.
The provisions of any ordinance that is inconsistent to the terms of this article be and hereby is repealed.
This article shall become effective January 1, 2018.