[Adopted 11-19-2019 by Ord. No. 4-2019]
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.
APPLICATION FOR TAX CREDIT
The form completed by a volunteer and submitted to the fire chief for signature certifying eligibility according to the Volunteer Service Credit Program Criteria.
CERTIFIED VOLUNTEER
A volunteer for a volunteer fire company listed under § 242-38C who 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. 1247, No. 511) known as The Local Tax Enabling Act.[1]
ELIGIBILITY LIST
The document provided by the fire chief that contains the names and addresses of those volunteers who the chief certifies as eligible according to the Volunteer Service Credit Program criteria resolution.
ELIGIBILITY PERIOD
The timeframe when volunteers may earn credit under the Volunteer Service Credit Program.
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.
VOLUNTEER
A member of the volunteer fire company in good standing.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. West Manheim Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the community's volunteer fire companies.
B. 
Program criteria. 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:
(1) 
The number of emergency response calls to which a volunteer responds.
(2) 
The level of training and participation in formal training and drills.
(3) 
The total amount of time expended by a volunteer on operational, administrative and/or 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.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of the Township who are volunteers of the following volunteer fire companies that provide service to West Manheim Township:
(1) 
Pleasant Hill Volunteer Fire Company.
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 credit established under § 242-39. For 2020, and each subsequent year thereafter, the eligibility period shall run from December 1 through November 30.
E. 
Injured volunteers.
(1) 
A 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 one of the entities listed under § 249-38C.
(2) 
An injured volunteer shall provide documentation from a licensed physician with the application required under Subsection G stating that their injury prevents them from performing duties to qualify as a certified volunteer. In such a case, the injured volunteer shall be deemed a certified volunteer for that tax year.
(3) 
An injured volunteer shall annually submit the application required under Subsection G, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as a certified volunteer. The injured volunteer shall again be deemed a certified volunteer for that tax year. An injured volunteer shall only be deemed a certified volunteer for a maximum of five consecutive tax years.
F. 
Recordkeeping/eligibility list. The chief of the volunteer fire company 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 Board of Supervisors, the State Fire Commissioner and the State Auditor General. The chief shall annually transmit to the Township 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 Township no later than December 15 of each year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agencies facilities.
G. 
Application for tax credit. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for tax credit to their chief. The chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program. Certified volunteers wishing to receive an earned income tax credit for the previous year shall complete and submit an application for tax credit, including all required documentation, to the York Adams Tax Bureau between January 1 and April 1. Applications shall not be accepted by the York Adams Tax Bureau after April 1 of each year.
H. 
Municipal review. The Township Manager shall review the notarized eligibility list under the Volunteer Service Credit Program and shall verify that the addresses of the certified volunteers are located within West Manheim Township. The Board of Supervisors shall approve all applicants that are on the notarized eligibility list.
I. 
Official tax credit register. The Township shall keep an official Tax Credit Register of all active volunteers that have been certified to have met the minimum criteria of the Volunteer Service Credit Program. The Township Secretary shall issue updates, as needed, of the official Tax Credit Register to the following:
(1) 
Board of Supervisors;
(2) 
Chief of the volunteer fire company;
(3) 
Tax officer (York Adams Tax Bureau) for the Tax Collection District.
Tax credit. Each certified volunteer shall be eligible to receive a tax credit of up to $500 of the earned Income tax levied by the Township. The tax credit applies only to the portion of the earned income tax ultimately payable to West Manheim Township. When a certified 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.
A. 
Claim.
(1) 
A certified volunteer may submit an application for tax credit of their Township earned income tax liability. The tax credit shall be administered by the York Adams Tax Bureau as a credit toward the earned income tax owed by the certified volunteer. A certified volunteer shall file a completed and signed application for tax credit with the York Adams Tax Bureau when they file their local tax return.
B. 
Rejection of tax credit claim.
(1) 
The York Adams Tax Bureau shall reject a claim for a tax credit if the taxpayer is not on tax credit register or fails to provide the documentation required under Subsection A(1).
(2) 
If the York Adams Tax Bureau rejects the claim, the taxpayer shall be notified in writing of the decision. The notice shall include the reason(s) for the rejection and provide the method of appealing the decision pursuant to § 242-40 of this article.
(3) 
Taxpayers shall have 30 days to appeal the decision of the York Adams Tax Bureau.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 242-39 shall have the right to appeal said decision to the York County Tax Collection Committee Tax Appeals Board.
(2) 
A taxpayer shall have 30 days from the date set forth on the notice of decision to appeal a decision or rejection of claim.
(3) 
All appeals under § 242-39 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the Local Taxpayers Bill of Rights.[1]
[1]
Editor's Note: See 72 P.S. § 3310-101 et seq.