[Adopted 8-27-2019 by Ord. No. 813]
A. 
Scope. The scope of this article relates to Act 172 and its intended incentives for municipal volunteers of fire companies and nonprofit emergency medical services agencies.
B. 
Purpose. The purpose of this article is to authorize the Borough to enact a tax credit against a qualifying volunteer's tax liability as a financial incentive to 1) acknowledge the value and the absence of any public cost for volunteer fire protection and nonprofit emergency services provided by active volunteers; and 2) encourage individuals to volunteer, or for former volunteers to consider rejoining as active volunteers, in a volunteer fire company or nonprofit emergency medical services agency.
A. 
Qualifying volunteer criteria. To be a qualifying volunteer under this article, an individual must 1) be a Borough resident; and 2) have served as an active volunteer, in good standing for the entire eligibility period, and attained annually 75 participation points pursuant to the bylaws of the North Penn Volunteer Fire Company, or 3) have served as an active volunteer, in good standing for the entire eligibility period, as so certified under this article, a non-profit emergency medical services agency as defined by the bylaws of Volunteer Medical Services of Lansdale.
B. 
Injured active volunteer. An active volunteer who was injured during a response to an emergency call and can no longer serve as an active volunteer because of the injury and who would otherwise be eligible for a tax credit under this section shall be eligible for tax credits for the succeeding five tax years.
C. 
Eligibility list. A notarized list of eligible qualifying volunteers shall be submitted to the Borough Council no later than 45 days before tax notices are to be distributed, by the chiefs of each volunteer fire company or directors of each volunteer nonprofit emergency medical service agency, as applicable.
D. 
Criteria revision. The Borough Council reserves the right to revise the criteria for a qualifying volunteer, in whole or in part, at its sole discretion.
E. 
Eligibility period. The eligibility period for 2019 shall run from January 1, 2019, to December 31, 2019. The eligibility period for 2020 and each subsequent year thereafter shall run from January 1 until November 15 of the year for which the tax credit will apply.
Each qualifying volunteer, as defined and certified in accordance with the provisions of this article, shall receive an earned income tax credit of up to $600 of the earned income tax levied by the Borough per year. The credit shall be applied to that portion of the earned income tax that is payable to the Borough only and cannot exceed the qualifying volunteer's liability to the Borough for that earned income tax due on wages/net profits earned in that tax year.
A. 
To receive a qualifying volunteer exemption certificate under this article, an individual must 1) meet the qualifying volunteer criteria set forth above; and 2) by November 15 of each year in which an individual has served as an active volunteer, sign and submit an application for qualifying volunteer exemption certificate as a qualifying volunteer in a volunteer fire company or volunteer nonprofit emergency medical service agency, as applicable.
B. 
Thereafter, the Chief of the volunteer fire company or Director of the emergency medical service agency, as applicable, shall review all applications submitted, sign each application, and indicate on each application whether he/she recommends the volunteer to be certified as a qualifying volunteer.
C. 
By November 30 of the same year, the volunteer fire company or volunteer emergency medical service agencies' Chief or Director shall forward all applications received, with all supporting documentation, to the Borough Council.
D. 
The Borough Council shall review the applications and supporting documentation and shall, by motion, certify all qualifying volunteers on or before December 31 of each year. Only those volunteers so certified by the Bough Council shall receive the earned income tax credit, and the credit may be utilized for any earned income taxes paid or payable to the Borough during or for the applicable calendar year only.
E. 
The Borough shall keep an official tax credit register of all qualifying volunteers who were issued qualifying volunteer exemption certificates. The list of earned income tax credit recipients shall be sent to the Earned Income Tax Officer no later than December 31 of each year and the Borough Manager shall issue updates as needed of the official tax credit register to the following:
(1) 
Borough Council;
(2) 
Chief of the Volunteer Fire Company;
(3) 
Director of the nonprofit emergency medical service agency; and
(4) 
Tax Officer of the Montgomery County Earned Income Tax Collection District;
F. 
If the Borough Council decides to deny a volunteer qualifying volunteer certification, the volunteer shall be notified in writing of the decision. The notice shall include the reason(s) for the denial as well as the volunteer's right to appeal pursuant to § 187-39 of this article.
A. 
Within 10 days of the Borough Council's decision certifying qualifying volunteers, the Borough Manager shall issue a qualifying volunteer exemption certificate to each qualifying volunteer, in a form acceptable to the Tax Officer appointed by the Montgomery County Tax Collection Committee to collect the earned income tax.
B. 
Earned income tax credit claim. A qualifying volunteer seeking to claim an applicable earned income tax credit shall submit the qualifying volunteer exemption certificate with the qualifying volunteer's annual tax return.
A. 
The Tax Officer may reject an earned income tax credit claim if 1) the qualifying volunteer is not on the official tax credit register issued by the Borough Manager; or 2) does not timely provide the information required under § 187-37B of this article.
B. 
Tax credit claim rejection notices form the Tax Officer shall notify the denied volunteer in writing of the associated claim rejection. The notice shall include the reason(s) for the rejection as well as the volunteer's right to appeal pursuant to § 187-39 of this article.
A. 
A volunteer may appeal from 1) a decision of the Borough Council denying a qualifying volunteer certification; or 2) a tax claim credit rejection of the Tax Officer.
B. 
Appeals under this section shall be submitted as a written request for binding arbitration to the Borough Manager within 10 days of the date of the Borough Council's denial decision or the rejection, whichever is applicable. Appeals from tax credit claim rejections shall include notice to the Tax Officer or Borough Manager, whichever is applicable.
C. 
The binding arbitration shall be conducted in accordance with the rules of the American Arbitration Association, and any costs for the arbitrator and the proceeding shall be shared equally by the parties.
A. 
Any person who knowingly makes, or conspires to make, a false application for certification as a qualifying volunteer commits a misdemeanor of the first degree punishable by a fine of $2,500.
B. 
Any person who knowingly provides, or conspires to provide, a false certification recommendation under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
A. 
The tax credits established by this article may be used against the qualifying volunteer's tax liability for the current taxable year and every taxable year the individual is qualified as a qualifying volunteer.
B. 
The tax credits established by this article shall remain in effect until the Borough repeals or amends this article.