[Ord. No. 1085, 8/11/2021]
This Part shall be known and cited as the "Volunteer Service
Credit Program."
[Ord. No. 1085, 8/11/2021]
As used in this Part, the following words and phrases shall
have the meanings prescribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
An individual who volunteers at a volunteer fire company
or volunteer emergency medical services ("EMS") agency and has satisfied
the following conditions:
Completes the activities of the Volunteer Service Tax Credit
Program;
Receives certification as an active volunteer by the Chief or
designee of a volunteer fire company or the supervisor, Chief or designee
of a nonprofit emergency medical services agency; and
Receives approval as an active volunteer by Borough Council.
A form provided by the Borough to a volunteer applying for
certification under the Volunteer Service Tax Credit Program.
Keystone Collections Group or the current regional earned
income tax collector.
The Borough of Aspinwall.
The Council of the Borough of Aspinwall.
State Fire Commissioner of the commonwealth.
A tax on earned income and net profits levied under Chapter
3 of the act of December 31, 1965 (P.L. 1257, No. 511), otherwise
known as the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended.
The timeframe during which volunteers may earn credit under
the Volunteer Service Tax Credit Program.
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 member of a volunteer fire company or volunteer EMS agency.
A nonprofit chartered corporation, association or organization
located in this commonwealth that provides voluntary emergency medical
services or other emergency response services within this commonwealth.
A nonprofit chartered corporation, association or organization
located in this commonwealth that provides fire protection services
and may offer other voluntary emergency services within this commonwealth.
[Ord. No. 1085, 8/11/2021]
1.
Establishment. The Borough hereby establishes a Volunteer Service
Tax Credit Program. The goal of the program is to encourage membership
and service in volunteer fire companies and EMS agencies.
2.
Program Criteria. The Borough Council shall establish, by resolution,
the criteria that must be met during the eligibility period to qualify
for credits under the program based on the following:
A.
The number of emergency response calls to which a volunteer responds.
B.
The level of training and participation in formal training and drills
for a volunteer.
D.
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company or EMS agency.
E.
The total number of years the volunteer has served.
3.
Eligible Volunteers. The Volunteer Service Credit Program is available
to residents of the Borough who are subject to and liable to the Borough's
earned income tax imposed under Chapter 3 of the Local Tax Enabling
Act, who are volunteers at any recognized volunteer fire company or
volunteer EMS agency and who meet the individual service requirements
of this Part.
4.
Eligibility Period. The eligibility period shall run from November
1 to October 31 of the year for which the tax credit will apply.
5.
Recordkeeping. The Chief or supervisor of each volunteer fire company
or volunteer EMS agency with eligible volunteers 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 audit/review by:
6.
Volunteer Application. On or before November 5 of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Borough 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 during the eligibility period, and shall forward the application to the Borough Manager together with the notarized list required by § 24-703, Subsection 7 (Notarized List), within the timeframe specified therein. The deadline set forth in this paragraph may be waived by the Chief or supervisor upon good cause shown and if the late submission will not interfere with the Chief or supervisor's duties set forth in § 24-703, Subsection 7 (Notarized List), and/or in the Borough Manager's sole discretion with Borough Council's ability to take the actions set forth in § 24-703, Subsection 8, below (Municipal Review).
7.
Notarized List. On or before November 15 of each year, the Chief or supervisor shall provide to the Borough Manager or the Borough Manager's designee a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to § 24-703, Subsection 6. The Chief or supervisor shall post the notarized eligibility list in an acceptable area of the volunteer agency's facilities. The deadline set forth in this paragraph may be waived by the Borough Manager upon good cause shown and if the late submission will not interfere, in the Borough Manager's sole discretion, with Borough Council's ability to take the actions set forth in § 24-703, Subsection 8, below (Municipal Review).
8.
Municipal Review. The Borough Manager or the Borough Manager's designee shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At a regular meeting in December of each year, the Borough Council shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to § 24-703, Subsection 7. All applicants approved by the Borough Council shall be issued a tax credit certificate by the Borough Manager or the Borough Manager's designee by no later than December 31 of each year.
9.
Appeal of Denial of Certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before a hearing officer within 30 days of the denial pursuant to the provisions of § 24-705 (Appeals).
10.
Official Tax Credit Register. The Borough shall keep an official
Tax Credit Register of all active volunteers that were issued tax
credit certificates. No later than December 31 of each year, the Borough
Manager or the Borough Manager's designee shall issue updates, as
needed, of the official Tax Credit Register to the following:
11.
Injured Volunteers.
A.
An eligible 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 a volunteer fire company or volunteer
EMS agency.
B.
An injured eligible volunteer shall provide documentation from a licensed physician with the application required under § 24-703, Subsection 6, stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured eligible volunteer shall be deemed an active volunteer for that tax year.
C.
An injured eligible volunteer shall annually submit the application required under § 24-703, Subsection 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 eligible 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. 1085, 8/11/2021]
1.
Tax Credit. Each active volunteer who has been certified under the
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. 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 earned income tax liability.
2.
Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his or her Borough earned income tax liability when
filing a final return for the preceding calendar year with the authorized
earned income tax collector.
3.
Rejection of Tax Credit Claim.
A.
The authorized earned income tax collector shall reject a claim for
a tax credit if the volunteer is not on the official Tax Credit Register
issued by the Borough.
B.
If the authorized earned income tax collector rejects the claim,
the volunteer 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.
[Ord. No. 1085, 8/11/2021]
2.
A volunteer shall have 30 days to appeal a decision or rejection
of claim.
3.
A volunteer may appeal the decision to a hearing officer formally
appointed by Borough Council by submitting a written request to the
Borough Manager or the Borough Manager's designee, to be postmarked
within 30 calendar days of receipt of the adverse ruling.
4.
This request must be accompanied by the payment of a deposit fee
of $125, or as set by Borough Council by resolution. If the result
of this appeal is a ruling in the volunteer's favor, the deposit fee
will be refunded within 30 calendar days of receipt of the ruling.
The request for an appeal is not considered complete and timely unless
the deposit fee accompanies the request.
5.
The Borough Manager or the Borough Manager's designee will make every
reasonable effort to consider the needs of all parties involved when
requesting the hearing date from the hearing officer.
6.
After the hearing officer sets the date of the hearing, the Borough
Manager or the Borough Manager's designee will notify the applicable
parties in writing. Both parties will then submit directly to the
hearing officer a brief plus attachments stating his or her arguments.
The length of the brief may be determined by the hearing officer.
Each party will submit a copy to the other on this correspondence,
and the documents must be received by all parties not less than five
business days before the hearing itself.
7.
The hearing will take place in the time, place and manner as determined
by the hearing officer. The hearing may be recorded at the option
of the hearing officer and the volunteer may be required to provide
verification that all factual information presented is true, correct,
and complete to the best of the volunteer's knowledge and belief.
If a record is made of the hearing, the volunteer may obtain a copy
of the record by paying a fee equal to 50% of all costs incurred in
the preparation and transcription of the record. The hearing officer
reserves the right to continue the hearing to a future date if time
constraints or other issues prevent completion on the initial hearing
date.
8.
The purpose of the hearing shall include, but not be limited to,
a review of all documents, data, and records produced by the volunteer,
the Borough Manager, and/or the authorized earned income tax collector,
and shall provide an opportunity for the volunteer to be heard on
issues directly relating to the filing of the volunteer's application
and payment of taxes.
9.
Each party will be given the opportunity to present his or her case,
beginning with the entity denying the volunteer's certification or
tax credit claim. The duration of each presentation shall be determined
by the hearing officer.
10.
The hearing officer will render an opinion within 10 business days
after the hearing or any continuation thereof is completed. The opinion
will be in writing and addressed to the volunteer, with a copy to
all other parties to the appeal including the Borough Manager and
authorized earned income tax collector. The opinion will be mailed
to the volunteer's last known address by first-class mail and shall
become a volunteer's formal notice of tax liability or the volunteer's
formal request for a refund as of the date of the determination.
11.
If the volunteer does not agree with the decision of the hearing
officer, the volunteer may appeal to the Court of Common Pleas of
Allegheny County. The volunteer must file the appeal within 30 calendar
days after the date of the notice of the decision of the hearing officer.
[Ord. No. 1085, 8/11/2021]
1.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this Part commits a misdemeanor
of the first degree punishable by a fine of $2,500.
2.
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this Part
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
