[Adopted 12-18-2023 by Ord. No. 268]
This article shall be known and may be cited as the "West Earl
Township Volunteer Service Tax Credit Ordinance."
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:
A volunteer for a fire company who has complied with, and
is certified under, the Volunteer Service Credit Program. Administrative
staff, emergency responders and support staff are eligible to be considered
as active volunteers, provided they meet the criteria.
A volunteer who does not respond to any emergency response
calls but who supports the fire company through recordkeeping, grant
applications and administration, clerical support and similar activities.
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with one of the entities listed under § 160-44B.
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.
Bareville Fire Company No. 1, Farmersville Fire Company,
or West Earl Fire Company No. 1.
The form completed by a certified volunteer and submitted
to the Township Manager requesting an earned income tax credit.
A volunteer who does not respond to any emergency response
calls but who supports the fire company through maintenance of building,
vehicles and/or equipment, fundraising, and similar activities.
West Earl Township, Lancaster County, Pennsylvania.
A member of a fire company.
A.
Establishment. The Township hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage membership
and service in a fire company.
B.
Eligible entities. The Volunteer Service Credit Program is available
to residents of this Township who are volunteers as defined in this
article.
D.
Recordkeeping. The Chief of the fire company 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 Township, the State Fire Commissioner and the 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 which shall indicate the level of service in accordance with § 160-45A. The notarized eligibility list shall be transmitted to the Township no later than January 31 for the previous year's service eligibility. The Chief shall post the eligibility list in an accessible area of the fire company's facilities.
E.
Application for certification by fire company Chief. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to his or her Chief. The Chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, shall specify the level of service in accordance with § 160-45A, and shall forward it to the Township Manager by March 1 of each year.
F.
Official Tax Credit Register. The Township shall keep an official
Tax Credit Register of all active volunteers who were issued certifications
by the Chief of the volunteer's fire company. The Township Manager
shall issue updates, as needed, of the official Tax Credit Register
to the following:
G.
Injured volunteers.
(1)
An emergency responder who is injured during an emergency response
call or during a fire company-approved and/or -required training exercises
may be eligible for future tax credits. The injury must have occurred
while responding to, participating in, or returning from an emergency
response call or fire company-approved and/or -required training exercises
with one of the fire companies.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 160-44 stating that his or her injury prevents him or her 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.
(3)
An injured emergency responder shall annually submit the application required under § 160-44, 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 and shall be eligible for a tax credit calculated in accordance with § 160-45A(2). An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
A.
Tax credit. Each active volunteer who has been certified under this
Township Volunteer Service Credit Program shall be eligible to receive
a tax credit of his or her earned income tax paid to the Township
in the prior calendar year to the Township as follows:
(1)
Emergency responders, basic level: The volunteer must respond to
20% of emergency and nonemergency fire responses that a fire company
is dispatched to. If the 20% is met by the volunteer, he or she is
eligible for a tax credit of $125 or 100% of the earned income tax
paid by the volunteer, whichever is less.
(2)
Emergency responders, advanced level: The volunteer must respond
to 40% of emergency and nonemergency fire responses that a fire company
is dispatched to. If the 40% is met by the volunteer, he or she is
eligible for a tax credit of $250 or 100% of the earned income tax
paid by the volunteer, whichever is less.
(3)
Administrative staff, basic level: The volunteer must attend 45%
of the fire company meetings and Board of Director meetings for the
fire company. If the 45% is met by the volunteer, he or she is eligible
for a tax credit of $125 or 100% of the earned income tax paid by
the volunteer, whichever is less.
(4)
Administrative staff, advanced level: The volunteer must attend 90%
of the fire company meetings and Board of Director meetings for the
fire company. If the 90% is met by the volunteer, he or she is eligible
for a tax credit of $250 or 100% of the earned income tax paid by
the volunteer, whichever is less.
(5)
Support staff, basic level: The volunteer must actively participate
in 40 hours of fundraising activity offered by a fire company. Fundraising
activities include mud sales, meals, barbeques and any events used
for raising funds for the benefit of the fire company. If the 40 hours
is met by the volunteer, he or she is eligible for a tax credit of
$125 or 100% of the earned income tax paid by the volunteer, whichever
is less.
(6)
Support staff, advanced level: The volunteer must actively participate
in 75 hours of fundraising activity offered by the fire company. Fundraising
activities include mud sales, meals, barbeques and any events used
for raising funds for the benefit of the fire company. If the 75 hours
is met by the volunteer, he or she is eligible for a tax credit of
$250 or 100% of the earned income tax paid by the volunteer, whichever
is less.
B.
Application to Township.
(1)
An active volunteer may file an application for the tax credit as
set forth in 160-45A. An active volunteer shall file the following
with the Township Manager no later than April 1 of each year for tax
credit for the prior calendar year:
(2)
If the active volunteer provides all documents required under this
subsection and has received the necessary certification by the Chief
of the volunteer's fire company, the Township Manager shall authorize
the Township Treasurer to issue the tax credit to the active volunteer.
C.
Rejection of the tax credit application.
(1)
The Township Manager shall reject the application for a Township tax credit if the volunteer has failed to meet the criteria in § 160-45A or fails to provide the documents required under § 160-45B(1).
A.
Any taxpayer aggrieved by a decision under § 160-45 shall have a right to appeal said decision to the Lancaster County Court of Common Pleas.
B.
All appeals under § 160-46 shall follow the provisions of 2 Pa.C.S.A., Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A., Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law" and the time limits of the Judicial Code.
The Board of Supervisors is hereby authorized to adopt such
rules and regulations and prescribe forms for the implementation of
this article.
