[HISTORY: Adopted by the Board of Supervisors of Lower Gwynedd Township 6-27-2023 by Ord. No. 540. Amendments noted where applicable.]
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
An application for certification of participation in the Volunteer Service 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. 1257, No. 511), known as The Local Tax Enabling Act.
ELIGIBLE ENTITIES
The entities listed in § 894.02(c).
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 or she shall have been when the call was received.
INJURED VOLUNTEER
A volunteer that is injured during an emergency response call.
QUALIFYING VOLUNTEER
A volunteer that qualifies for participation in the Volunteer Service Program. In the event that an individual is an active member in more than one eligible entity for any given calendar year, an application may be submitted only through one eligible entity.
VOLUNTEER
An unpaid member of an eligible entity.
(a) 
Establishment. Lower Gwynedd Township hereby establishes a Volunteer Service Tax Credit Program ("Volunteer Service Program"). The goal of the program is to encourage membership and service in the Township'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 any combination of the following standards:
(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;
(3) 
The total amount of time expended by a volunteer on administrative and other support services, including but not limited to fundraising, maintaining facilities and equipment, and financial bookkeeping;
(4) 
The involvement in other events or projects that aid the financial viability, emergency response, or operational readiness of an eligible entity; and
(5) 
The total number of years the volunteer has served.
(c) 
Eligible entities. The Volunteer Service Program is available to residents of Lower Gwynedd Township who are volunteer members in good standing in either of the following volunteer fire companies:
(1) 
North Penn Volunteer Fire Company; and
(2) 
Wissahickon 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 credits established under § 894.03. For 2023 and each subsequent year thereafter, the eligibility period shall run from January 1 to December 31.
(e) 
Recordkeepiug. Each eligible entity shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Program. Service logs shall be subject to review by the Township, the state fire commissioner, and the state auditor general. Each eligible entity shall annually transmit to the Township a notarized eligibility list of all volunteers that have met the minimum criteria for a Volunteer Service Program. The notarized eligibility list shall be transmitted to the Township no later than November 1 of each year. The eligible entity shall post the notarized eligibility list in an accessible area of the eligible entity's facilities.
(f) 
Application. Volunteers that have met the minimum criteria of the Volunteer Service Tax Credit Program shall sign and submit an application for certification to the chief of the eligible entity. The chief or supervising officer shall sign the application, if the volunteer has met the minimum criteria of the Volunteer Service Tax Credit Program, and forward it to the Township Finance Director.
(g) 
Municipal review. The Township Finance Director shall review applications for credit under the Volunteer Service Tax Credit Program and cross-reference them with the notarized eligibility list. The Board of Supervisors shall approve all eligible applicants that are on the notarized eligibility list. All applicants approved by the Board of Supervisors shall be issued a certificate by the Township Manager.
(h) 
Official program register. The Township shall keep an official register of all qualifying volunteers that were issued certificates. The Township Finance Director shall issue updates, as needed, of the official register to the following:
(1) 
Board of Supervisors; and
(2) 
Chief(s) of the eligible entities.
(i) 
Injured volunteers.
(1) 
A 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 one of the eligible entities.
(2) 
An injured volunteer shall provide documentation from a licensed physician with the application, stating that their injury prevents them from performing duties to qualify as a qualifying volunteer. In such a case, the injured volunteer shall be deemed a qualifying volunteer for that tax year.
(3) 
An injured volunteer shall annually submit the application required herein, along with updated documentation from a licensed physician stating that the injury still exists and prevents the volunteer from qualifying as a qualifying volunteer. The injured volunteer shall again be deemed a qualifying volunteer for that tax year. An injured volunteer shall only be deemed a qualifying volunteer for a maximum of five consecutive years.
(a) 
Tax credit. Each qualifying volunteer who has been certified under the Volunteer Service Tax Credit Program shall be eligible to receive a tax credit of up to $1,000. When a qualifying 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.
(b) 
Claim. A qualifying volunteer with a tax credit certificate may file a claim for the tax credit on his or her Township's earned income tax liability when filing a final tax return for the preceding calendar year.
(c) 
Rejection of tax credit claim.
(1) 
A claim for a tax credit will be rejected if the taxpayer is not on the official tax credit register issued by the Township Finance Director.
(2) 
If a claim is rejected, the taxpayer shall be notified in writing of the decision. The notice shall include the reason for the rejection and provide the method of appealing the decision pursuant to § 894.04.
Appeal procedure. Any taxpayer aggrieved by a decision under § 894.03 shall have 30 days to appeal a decision or rejection of a claim to the Board of Supervisors.