[Ord. 233, 4/10/2019; Ord. No. 259, 9/23/2025]
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:
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 24-502 of this chapter who has complied with, and is certified under, the Volunteer Service Tax 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.
ELIGIBILITY PERIOD
The timeframe when volunteers may earn credit under the Volunteer Service Tax Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the entities listed under § 24-502 of this chapter.
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 may have been when the call was received.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied as the domicile of an active volunteer.
TAXPAYER
A volunteer who has made an application for a tax credit.
TAX OFFICER
The Township-elected Tax Collector or any person/entity duly designated by the Township to collect earned income tax (EIT) or real estate taxes.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency.
[Ord. 233, 4/10/2019; Ord. No. 259, 9/23/2025]
1. 
Establishment. The Township of Smithfield hereby establishes a Volunteer Service Tax Credit Program. The goal of the program is to encourage membership and service in the community’s volunteer fire companies and nonprofit emergency medical services agencies.
2. 
Program Criteria. The Township of Smithfield 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.
C. 
The total amount of time expended by a volunteer on administrative and other support services, including (but not limited to):
(1) 
Fundraising.
(2) 
Providing facility or equipment maintenance.
(3) 
Financial bookkeeping.
D. 
The 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.
E. 
The total number of years the volunteer has served.
3. 
Eligible Entities. The Volunteer Service Tax Credit Program is available to residents of the Township of Smithfield who are volunteers of the following volunteer fire companies and nonprofit emergency medical service agencies that provide service to the Township of Smithfield:
A. 
Bushkill Ambulance Corps.
B. 
Marshalls Creek Fire Company.
C. 
Shawnee Fire Company.
D. 
Delaware Water Gap 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 § 24-503 or 24-504 of this chapter. The eligibility period shall run from January 1 until November 1.
5. 
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under Subsection 5C of this section shall keep specific records of each volunteer’s activities in a service log to establish credits under the Volunteer Service Tax Credit Program. Service logs shall be subject to review by:
A. 
The Township of Smithfield Board of Supervisors or the Board’s duly appointed designee; and
B. 
The State Fire Commissioner; and
C. 
The State Auditor General.
The chief, or supervisor, shall annually transmit to the Township a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Tax Credit Program. The notarized eligibility list shall be transmitted to the Secretary of the Township of Smithfield no later than November 15 of each year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency’s facilities.
6. 
Application. Volunteers who have met the minimum criteria of the Volunteer Service Tax 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 Tax Credit Program, and forward it to the Township Secretary. Applications shall not be accepted by the Township after April 1 of each year.
7. 
Municipal Review. The Township Secretary shall review the applications for credit under the Volunteer Service Tax Credit Program and shall cross reference them with the notarized eligibility list. The Township Board of Supervisors shall approve all applicants that are on the notarized eligibility list. All applicants approved by the Township Board of Supervisors shall be issued a tax credit certificate by the Township Secretary.
8. 
Official Tax Credit Register. The Township of Smithfield shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Township Secretary shall issue updates, as needed, of the official Tax Credit Register to the following:
A. 
Board of Supervisors;
B. 
Chief of the volunteer fire company(ies);
C. 
Chief or supervisor of the nonprofit emergency medical services agency(ies);
D. 
Tax officer for the Township’s Tax Collection District.
9. 
Injured Volunteers.
A. 
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 this section.
B. 
An injured emergency responder shall provide documentation from a licensed physician (M.D. or D.O.) in good standing with the application required under this section 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.
C. 
An injured emergency responder shall annually submit the application required under this section, along with updated documentation from a licensed physician (as defined above) 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 cumulative tax years (no matter how often an injury or re-injury occurs) calculated from the date of the initial injury.
10. 
Eligibility. A volunteer’s eligibility to receive a tax credit under this Part shall be determined on an annual basis. Eligibility in a prior year does not, by itself, make the volunteer eligible in a subsequent year. Each year the volunteer must comply with the minimum criteria of the Volunteer Service Tax Credit Program in order to be eligible for any tax credit associated with service in that year. Eligibility for tax credits shall begin with service in the calendar year 2019. Notwithstanding the foregoing, no eligibility for tax credits shall exist until the Township Board of Supervisors has adopted a resolution establishing the minimum criteria of the Volunteer Service Tax Credit Program.
[Ord. 233, 4/10/2019; Ord. No. 259, 9/23/2025]
1. 
Tax Credit. Each active volunteer who has been certified under the Township’s Volunteer Service Tax Credit Program shall be eligible to receive a tax credit of up to $250 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. 
Claim. An active volunteer with a tax credit certificate may file a claim for the tax credit as to the volunteer’s local earned income tax liability when filing a final return for the preceding calendar year with the tax officer for the Smithfield Tax Collection District.
3. 
Rejection of Tax Credit Claim.
A. 
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.
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 § 24-505 of this chapter.
C. 
Taxpayers shall have 30 calendar days to appeal the decision of the Tax Officer.
[Ord. 233, 4/10/2019; Ord. 239, 12/9/2020; Ord. No. 259, 9/23/2025]
1. 
Tax Credit. Each active volunteer who has been certified under the Township’s Volunteer Service Tax Credit Program shall be eligible to receive a real property tax credit of 100% of the volunteer’s Township real estate 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 Township’s real estate tax levy. The tax credit shall be administered as a refund by the Township Treasurer. An active volunteer shall file the following with the Township Secretary:
(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 Township Treasurer shall issue the tax refund in the amount designated above to the active volunteer.
3. 
Rejection of the Tax Credit Claim.
A. 
The Township Secretary shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection 3B(1) of this section.
B. 
If the Township Secretary 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 § 24-505 of this chapter.
C. 
Taxpayers shall have 30 calendar days to appeal the decision of the Township Secretary.
[Ord. 233, 4/10/2019; Ord. No. 259, 9/23/2025]
1. 
Earned Income Tax Credit Appeals.
A. 
Any taxpayer aggrieved by a decision under § 24-503 of this chapter shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 calendar days to appeal a decision or rejection of claim.
C. 
All appeals of decisions under § 24-503 of this chapter shall follow the provisions of the Act of May 5, 1998, P.S. 301, No. 50, known as the Local Taxpayers Bill of Rights, and those procedures established by the Township of Smithfield thereunder, or the regulations of the Tax Officer of the Monroe Tax Collection District, as may be applicable.
2. 
Real Property Tax Credit Appeals.
A. 
Any taxpayer aggrieved by a decision under § 24-504 of this chapter shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 calendar days to appeal a decision or rejection of claim.
C. 
All appeals under § 24-504 of this chapter 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.”