[Adopted 2-14-2024 by Ord. No. 2024-02]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
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.
ACTIVE VOLUNTEER
An individual who volunteers at a volunteer fire company within the Borough and has satisfied the following conditions:
A. 
Completes the activities of the Volunteer Service Credit Program set forth in § 405-25;
B. 
Receives certification as an active volunteer by the chief or designee of a volunteer fire company; and
C. 
Receives approval as an active volunteer by the Council for the Borough of Langhorne.
APPLICATION
A form provided by the Borough of Langhorne to a volunteer applying for certification under the Volunteer Service Credit Program.
AUTHORIZED EARNED INCOME TAX COLLECTOR
The Borough of Langhorne's current regional earned income Tax Collector.
EARNED INCOME TAX
A tax on earned income and net profits levied under Chapter 3 of the Local Tax Enabling Act, 53 P.S. § 6924.301 et seq.
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the Borough's volunteer fire companies, including but not limited to Langhorne-Middletown Fire Co., or any other of the entities listed under § 405-25D.
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 the volunteer shall have been when the call was received.
VOLUNTEER
A member of a volunteer fire company.
VOLUNTEER FIRE COMPANY
A nonprofit organization or association that provides fire protection services.
VOLUNTEER SERVICE CREDIT PROGRAM
The program established under Act 172 of 2016, codified at 35 Pa.C.S.A. § 79A21 et seq., to determine the active status of a volunteer.
A. 
Establishment.
(1) 
The Borough of Langhorne ("Borough") hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and active service in the community's volunteer fire companies.
(2) 
The volunteer service tax credit shall only be available to residents of the Borough of Langhorne engaged in volunteer fire services with one of the Borough's volunteer fire companies. The tax credit referenced herein shall be in the form of reimbursement of earned income taxes paid by the qualifying resident to the Borough of Langhorne.
(3) 
The tax credit does not apply to any other taxes or taxes assessed in other municipalities.
B. 
Qualifying volunteer criteria. To be a qualifying volunteer under this article, an individual must:
(1) 
Be a Borough resident;
(2) 
Have served as an active volunteer for the entire eligibility period in good standing with a Borough volunteer fire company; and
(3) 
Satisfy the requirements of the Volunteer Service Credit Program as established by the Council of the Borough of Langhorne ("Council").
C. 
Program criteria. Council, in consultation with the fire chief of a volunteer fire company(ies), shall establish by resolution, which may be amended by from time, the criteria that must be met during the eligibility period to qualify for the tax credits/stipend under the program based on 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 amount of time expended by a volunteer on administrative and other support services, including but not limited to:
(a) 
Fundraising.
(b) 
Providing facility or equipment maintenance.
(c) 
Financial bookkeeping.
(4) 
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
(5) 
The total number of years that the volunteer has served.
D. 
Eligible entities. The Volunteer Service Credit Program is available to residents of the municipality who are volunteers of the Langhorne-Middletown Fire Company.
E. 
Eligibility period.
(1) 
A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period set forth in this section to qualify for the tax credits authorized under § 405-26.
(2) 
For 2024, and every subsequent year thereafter, the eligibility period under the Volunteer Service Credit Program established by this article shall run from January 1, 2024, until November 1, 2024, and for the same period of time for each successive year.
F. 
Recordkeeping.
(1) 
The chief of each volunteer fire company listed under § 405-25D 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 audit/review by:
(a) 
Council of the Borough of Langhorne;
(b) 
The State Fire Commissioner; and
(c) 
The State Auditor General.
(2) 
The chief shall annually transmit to the Borough 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 no later than November 1 of each year. The chief or other authorized fire supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
G. 
Volunteer application. Volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit, subject to the penalty of law for false reporting, an application to their chief for certification. The chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program during the eligibility period and shall forward said application to the Borough. Applications shall not be accepted by the Borough after April 1 of each year.
H. 
Municipal review. Borough Manager or designee shall review each applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list.
(1) 
Approval.
(a) 
Council shall approve the application of active volunteers that appear on the notarized eligibility list submitted by the fire chief.
(b) 
All applicants approved by the Council shall be issued a tax credit certificate by the Borough Manager or designee.
(2) 
Disapproval.
(a) 
Council shall disapprove the application of volunteers that do not appear on the notarized eligibility list submitted by the fire chief.
(b) 
A volunteer who is denied certification by Council as an active volunteer shall have 30 days to file an appeal with the Borough, as set forth in § 405-27.
I. 
Official Tax Credit Register. The Borough shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Borough Manager or designee shall issue updates, as needed, of the official Tax Credit Register to the following:
(1) 
Council for the Borough of Langhorne;
(2) 
Chief of the volunteer fire company to which the active volunteers is a member;
(3) 
Authorized Tax Collector of the earned income tax; and
(4) 
The Tax Collector for the Borough's Tax Collection District.
J. 
Injured volunteers.
(1) 
An emergency responder 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 entities listed under § 405-25D.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 405-25G stating that his/her injury prevents him/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 § 405-25G, along with updated documentation from a licensed physician stating that the injury still exists and prevents him/her 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.
A. 
Tax credit.
(1) 
Each active volunteer who has been certified under the Borough's Volunteer Service Credit Program shall be eligible to receive a tax credit up to and not to exceed $500 of the earned income tax levied by the Borough.
(2) 
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 earned income tax liability.
(3) 
Council may, at any time, amend the amount of the earned income tax credit by Council's adoption of a resolution to modify the amounts specified or the amount as amended.
(4) 
The tax credit provided to qualifying volunteer firefighters as established by this article shall remain in effect until the Borough of Langhorne repeals this article.
B. 
Claim.
(1) 
Active volunteers with a tax credit certificate may file a claim for the tax credit on their Borough earned income tax liability when filing a final applicable tax return for the preceding calendar year with the Borough's authorized earned income Tax Collector.
(2) 
An active volunteer may claim the tax credit when filing a joint return. The tax return form shall provide a mechanism for separating any earned income tax liability imposed by Neshaminy School District from the earned income tax liability imposed by the Borough.
C. 
Rejection of tax credit claim.
(1) 
The tax officer shall reject a claim for a tax credit if the volunteer is not on the official Tax Credit Register issued by the Borough Manager or designee.
(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 § 405-27.
(3) 
Taxpayers shall have 30 days to appeal the decision of the tax officer.
Any volunteer who is denied certification by Council, whose claim for the tax credit is denied by the tax officer or is otherwise aggrieved by a denial for the volunteer tax credit shall have 30 days to appeal the decision. In appealing the decision, the volunteer shall:
A. 
File a written petition of the denial with the Borough within but not later than 30 calendar days from the date of the denial in accordance with the Local Taxpayers Bill of Rights.[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
B. 
The petition for appeal shall be on such form as prescribed by the Borough and shall be complete with signature for acceptance of the petition.
C. 
Upon receipt of the written petition for appeal of the denial, the Borough shall hold a hearing within 30 days of the filing of the petition at which time the petition shall be reviewed by Council.
D. 
The decision on the petition must be issued within 60 calendar days of the hearing or the petition shall be deemed approved.
E. 
Any party not satisfied with the decision on the petition for denial shall have the right to file an appeal with the Bucks County Court of Common Pleas, Pennsylvania, within but not later than 30 calendar days of the administrative decision in accordance with applicable rules of court.
A. 
Any individual who knowingly makes or conspires to make a false report in an application for certification under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
B. 
Any individual who knowingly provides or conspires to provide false information that is used to compile a service log under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
Council for the Borough of Langhorne is hereby authorized to adopt such rules and regulations and prescribe such forms for the implementation of this article, by motion at a public meeting, as Council shall find to be helpful and convenient in effectuating the purposes of this article and Act 172 of 2016.[1]
[1]
Editor's Note: See 35 Pa.C.S.A § 79A21 et seq.
All ordinances or parts of ordinances in conflict with the terms of this article are repealed and rescinded to the extent of such conflict. Any other terms and provisions of the ordinances of the Borough that are unaffected by this article are hereby reaffirmed and ratified.
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 this article, it being the intent of the Council of the Borough of Langhorne that such remainder shall remain in full force and effect and for this purpose the provisions of this article are hereby declared to be severable.