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.
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.
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.