[Adopted 4-12-2023 by Ord. No. 2023-06]
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 to certify eligibility for the volunteer service credit program criteria.
CERTIFIED VOLUNTEER
A volunteer for a volunteer fire company listed under § 284-95C 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. 1257, 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 during which volunteers may earn credit under the volunteer service credit program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the eligible entities listed in § 284-95C.
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 in good standing of a volunteer fire company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. Spring Garden Township hereby establishes a volunteer service credit program (the "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 Commissioners shall establish, by resolution adopted from time to time, the annual criteria that must be met in order to qualify for credits under the program based on a combination of some or all of 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 for a volunteer.
(3) 
The total number of company meetings attended by the volunteer.
(4) 
The total amount of time expended by a volunteer on public relations activities, including but not limited to:
(a) 
Fire prevention.
(b) 
Special events.
(c) 
Scheduled standbys.
(5) 
The total amount of time expended by a volunteer on support activities, including, but not limited to:
(a) 
Maintenance of apparatus, buildings and grounds.
(b) 
Work details.
(c) 
After-call cleanup.
(d) 
Rig checks.
(e) 
Committee work.
(f) 
Administrative work, including social media, websites, communication, advertising and financial bookkeeping.
(6) 
The total amount of time serving as an officer of one of the fire companies or as a member of a committee doing work for or on behalf of one of the fire companies.
C. 
Eligible entities. The volunteer service credit program is available to residents of the Township who are volunteers of the York Area United Fire and Rescue.
D. 
Eligibility period. A volunteer must meet the minimum criteria, set by resolution hereunder, during the eligibility period to qualify for the tax credits established under § 284-96. For 2023 and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
E. 
Recordkeeping. The Chief of the York Area United Fire and Rescue Company listed under § 284-95C 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 Commissioners, 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 for a year shall be transmitted to the Township no later than January 15 of the following year. In addition, the Chief shall post the notarized eligibility list in an accessible area of the volunteer company's facilities.
F. 
Application. Volunteers that have met the minimum criteria of the volunteer service credit program shall sign and submit an application for certification to the Chief. The Chief shall sign the application if the volunteer has met the minimum criteria of the volunteer service credit program, and forward it to the Township Secretary. Certified volunteers desiring 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 16 and April 1. Applications shall not be accepted by the York Adams Tax Bureau after April 1 of each year.
G. 
Municipal review. The Township Secretary shall review the notarized eligibility list under the volunteer service credit program and shall verify that the addresses of the certified volunteers are within Spring Garden Township. Following verification of addresses by the Township Secretary, the Board of Commissioners shall approve all applicants that are on the notarized eligibility list.
H. 
Official tax credit register. The Township shall keep an official tax credit register of all certified volunteers. The Township Secretary shall issue updates, as needed, of the official tax credit register to the following:
(1) 
Board of Commissioners;
(2) 
Chief(s) of the volunteer fire companies; and
(3) 
The appointed Tax Officer of the Tax Collection District (the York Adams Tax Bureau or its successor).
I. 
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 an eligible entity listed under § 284-90C.
(2) 
An injured volunteer shall provide documentation from a licensed physician with the application required under § 284-95 stating that their injury prevents them from performing duties to qualify as a certified volunteer. In such a case, the injured certified volunteer shall be deemed a certified volunteer for that tax year.
(3) 
An injured volunteer shall annually submit the application required under § 284-95, along with updated documentation from a licensed physician, stating that the injury continues to exist and prevents the injured volunteer from qualifying as a certified volunteer. The injured volunteer shall again be deemed a certified volunteer for that tax year. An injured volunteer may only be deemed a certified volunteer for a maximum of five consecutive tax years, including the year of the injury.
A. 
Tax credit. Each certified volunteer who has been certified under the Spring Garden Township volunteer service credit program and applies for the earned income tax credit on the application required under § 284-95 shall be eligible to receive a tax credit of up to $500 of the earned income tax levied by the Township. When a certified volunteer's earned income tax liability is less than the amount of the maximum tax credit, the tax credit shall equal the individual's tax liability.
B. 
Claim. A certified volunteer may submit an application for tax credit of their Township earned income tax liability. The tax credit shall be administered as a refund by the York Adams Tax Bureau. A certified volunteer shall file the following documentation with the York Adams Tax Bureau with their local tax return:
(1) 
Completed and signed application for tax credit;
(2) 
Copies of all W-2 forms (or quarterly vouchers with cancelled checks if self-employed); and
(3) 
Any other documentation supporting their local tax return.
C. 
Rejection of tax credit claim.
(1) 
The Tax Officer shall reject a claim for a tax credit if the taxpayer is not on the official tax credit register issued by the Township Secretary or fails to provide the documentation required in Subsection B above.
(2) 
If the Tax Officer rejects the claim, the taxpayer 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 pursuant to § 284-97.
(3) 
Taxpayers shall have 30 days to appeal the written decision of the Tax officer.
A. 
Any taxpayer aggrieved by a decision under § 284-96 shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
C. 
All appeals of decisions under § 284-96 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 53 Pa. C.S.A. § 8421 et seq.
In the event that any provision, section, sentence, clause, or part of this article is held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of the article, it being the intent of the Board of Commissioners that such remainder shall be and shall remain in full force and effect, and for this purpose the provisions of this article are hereby declared to be severable.