[Added by Ord. No. 596-23-02, 9/20/2023]
The following words and phrases when used in this part shall
have the meanings given to them in this section unless the context
clearly indicates otherwise.
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."
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
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.
A residential real property owned and occupied as the domicile
of an active volunteer.
A member of a volunteer fire company or a nonprofit emergency
medical service agency. This does not include social members.
[Added by Ord. No. 596-23-02, 9/20/2023]
1.
Establishment. The Borough of Manor 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.
2.
Program Criteria. The Borough of Manor shall establish, by resolution,
the annual criteria that must be met to qualify for credits under
the program based on the following:
A.
The number of emergency response calls to which a volunteer responds.
B.
The level of training and participation in formal training and drills
for a volunteer.
D.
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company.
E.
The total number of years the volunteer has served.
3.
Eligible Entities. The Volunteer Service Credit Program is available
to residents of the Borough of Manor who are volunteers of the following
volunteer fire companies that provide service to the Borough of Manor:
A.
Manor Borough Volunteer Fire Department.
4.
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 § 24-1103.
A.
For 2024, and each subsequent year thereafter, the eligibility period
shall run from January 1 to December 31.
5.
Recordkeeping. The chief of the volunteer fire company or his or her designee listed under § 24-1102, Subsection 3 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 Council of the Borough of Manor, the State Fire Commissioner and the State Auditor General. The chief shall annually transmit to the Borough of Manor 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 Borough of Manor no later than the 15th of February of each year. The chief shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
6.
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
for certification to their 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 Borough secretary and/or manager.
Applications shall not be accepted by the Borough of Manor after April
1 of each year.
7.
Municipal Review. The Borough of Manor Secretary and/or Manager shall
review the applications for credit under the Volunteer Service Credit
Program and shall cross reference them with the notarized eligibility
list. The Council of the Borough of Manor shall approve all applicants
that are on the notarized eligibility list. All applicants approved
by the Council of the Borough of Manor shall be issued a tax credit
certificate by the Borough of Manor Secretary and/or Manager.
8.
Official Tax Credit Register. The Borough of Manor shall keep an
official Tax Credit Register of all active volunteers that were issued
tax credit certificates. The Borough Secretary and/or Manager shall
issue updates, as needed, of the official Tax Credit Register to the
following:
9.
Injured Volunteers.
B.
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 24-1102 stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
C.
An injured emergency responder shall annually submit the application required under § 24-1102, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
[Added by Ord. No. 596-23-02, 9/20/2023]
1.
Tax Credit. Each active volunteer who has been certified under the
Borough of Manor Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $250 of the earned income tax levied
by the Borough of Manor. When an active 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.
2.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on their municipality's earned income
tax liability when filing a final return for the preceding calendar
year with the tax officer for the Borough of Manor Tax Collection
District.
3.
Rejection of the Tax Credit Claim.
A.
The tax officer shall reject a tax claim for a tax credit if the
taxpayer is not on the official Tax Credit Register issued by the
Borough of Manor Secretary and/or Manager.
B.
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 § 24-1105.
C.
Taxpayers shall have 30 days to appeal the decision of the tax officer.
[Added by Ord. No. 596-23-02, 9/20/2023]
1.
Tax Credit. Each active volunteer who has been certified under the
Borough of Manor Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the municipal tax
liability on qualified real property. If the tax is paid in the penalty
period, the tax credit shall only apply to the base tax year liability.
2.
Claim.
A.
An active volunteer with a tax credit certificate may file a claim
for the tax credit on their qualified real property tax liability
for the municipality's real estate tax levy. The tax credit shall
be administered as a refund by the Borough of Manor Treasurer. An
active volunteer shall file the following with the Borough of Manor
Secretary and/or Manager:
(1)
A true and correct receipt from the municipal real estate tax
collector of the paid municipal real property taxes for the tax year
which the claim is being filed.
(2)
The tax credit certificate.
(3)
Photo identification.
(4)
Documentation that the tax paid was for qualified real property
as defined in this part.
B.
If the active volunteer provides all documents required under this
subsection, the Borough of Manor treasurer shall issue the tax refund
to the active volunteer.
3.
Rejection of the Tax Credit Claim.
A.
The Borough of Manor secretary and/or manager shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection 2A.
B.
If the Borough of Manor Secretary and/or Manager 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 § 24-1105.
C.
Taxpayers shall have 30 days to appeal the decision of the Borough
of Manor's Secretary and/or Manager.
