The purpose of this § 440-42 is to acknowledge the service of volunteer fire companies and nonprofit emergency medical service agencies by providing their members residing in the Township with a credit for their earned income tax.
[Adopted 12-27-2022 by Ord. No. 2022-05]
The following words or phrases when used in this § 440-43 shall have the meanings given to them in this section unless the context clearly indicates otherwise.
A volunteer for any volunteer fire company or any nonprofit emergency medical service agency listed under § 440-44C below, which has complied with, and is certified under, the Volunteer Service Credit Program.
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]
The timeframe 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 § 440-44C.
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.
Springfield Township, York County, Pennsylvania.
The tax assessed and levied against a volunteer's personal residential real estate located within the Township.
A non-paid member of a volunteer fire company or nonprofit emergency medical service agency.
[1]
Editor's Note: See 53 P.S.§ 6924.101 et seq.
A.
Establishment. The Township 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.
B.
Program criteria. The Board shall establish, by resolution, the annual criteria that must be met to qualify for credits under the program based on the following:
(1)
The number of emergency response calls to which a Volunteer responds.
(2)
Participation in informal training sessions and drills for a volunteer.
(3)
Attendance at meetings.
(5)
Involvement in other events or projects that aid the financial viability, emergency response, or operational readiness of a volunteer fire company or a nonprofit emergency medical service agency.
(6)
Service as an elected or appointed officer or official.
C.
Eligible entities. The Volunteer Service Credit Program is available to residents of the Township who are Volunteers of the following volunteer fire companies and nonprofit emergency medical service agencies that provide service to the Township:
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 § 440-45A.
E.
Recordkeeping. The chief of the volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 440-44C, above, 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's Board of Supervisors, the State Fire Commissioner, and the State Auditor General. The chief or supervisor shall annually transmit to the Township a notarized eligibility list of all Volunteers who have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Township no later than January 15 of each year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
F.
Application. Volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to their chief or supervisor. The chief or supervisor 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. Applications shall not be accepted by the Township after April 1 of each year, for the preceding year.
G.
Municipal review. The Township Secretary shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. The Township's Board of Supervisors shall approve all applicants who are on the notarized eligibility list. All applicants approved by the Township's Board of Supervisors shall be issued a tax credit certificate by the Township Secretary.
H.
Official tax credit register. The Township shall keep an official Tax Credit Register of all active volunteers who were issued tax credit certificates. The Township Secretary shall issue updates, as needed, of the official Tax Credit Register to the following:
(1)
Township's Board of Supervisors;
(2)
Chief of the volunteer fire companies;
(3)
Chief or supervisor of the nonprofit emergency medical service agencies;
(4)
York Adams Tax Bureau for the Township Tax Collection District. References in this Part 4 to York Adams Tax Bureau shall be construed to include any person or entity who or which in any given year shall be the Township's Earned Income Tax collector, if different than York Adams Tax Bureau.
I.
Injured volunteers.
(1)
A volunteer who is injured while performing an action stated in the resolution establishing program criteria for the Volunteer Service Credit Program may be eligible for future tax credits if the injury occurred while responding to, or returning from, an emergency response call, or participating in an activity with one of the entities listed under § 440-44C, above.
(2)
An injured volunteer shall provide documentation from a licensed provider, with the application required under this section stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured volunteer shall be deemed an active volunteer for that tax year.
(3)
An injured volunteer shall annually submit the application required under this section, along with updated documentation from a licensed provider stating that the injury still exists and prevents them from qualifying as an active volunteer. Provided it is verified that the injury still exists, the injured volunteer shall again be deemed an active volunteer for that tax year. An injured volunteer shall only be deemed an active volunteer for a maximum of three consecutive tax years.
A.
Tax credit. Each active volunteer who has been certified under the Springfield Township Volunteer Service Credit Program shall be eligible to receive a tax credit of:
(1)
Up to $500 of the earned income tax levied by the Township. 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)
100% rebate of the Township real estate tax not to exceed the "flat rate" of a the active volunteer's personal residential real estate tax located within the Township.
B.
Claim. An active volunteer with a tax credit certificate may file a claim for the tax credit on their Township earned income tax liability.