The purpose of this article is to acknowledge the value and dedication of fire protection and EMS services provided by active volunteers and to encourage others to become involved as active volunteers in Abington Township. Accordingly, this article provides financial incentives in the form of a Credit on real estate and earned income tax imposed by the Township of Abington.
[1]
Editor's Note: This ordinance provided: "This ordinance shall become effective immediately, with Volunteers being eligible for a real estate tax credit applicable to the 2025 tax year for service provided January 1, 2025, through December 31, 2025."
The following words and phrases when used in this article shall have the meanings given to them in this section.
A member of an Eligible Agency who has complied with, and is certified under, the Active Volunteer Service Tax Credit Program established herein. The Volunteer can either be an Emergency Responder and/or an Administrative Member.
The program established pursuant to this article to determine the active status of a volunteer.
A volunteer who provides non-Emergency Responder service with an Eligible Agency.
The Fire Company Chief (or designee), or the supervisor of the not-for-profit emergency medical service (or designee) agency.
A tax on earned income and net profits levied under Chapter 3 of the Act of December 31, 1965 (P.L. 27, No. 511), known as the "Local Tax Enabling Act."[1]
The timeframe when volunteers may earn credit under the Volunteer Service Credit Program.
One of the five Volunteer Fire Companies of the Abington Township Fire Department: Abington Fire Company, McKinley Fire Company, Weldon Fire Company, Edge Hill Fire Company and the Roslyn Fire Company, or not-for-profit emergency medical service agency.
A Volunteer who responds to an emergency response call with an Eligible Agency.
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.
An entity that is chartered as a nonprofit corporation and engages in the service of providing emergency medical services to patients within this Commonwealth by operating any of the following:
A residential real property owned or jointly owned and occupied as the primary domicile of a volunteer with an eligible agency, not subject to delinquent taxes.
A Township resident that has served as an active volunteer, in good standing, as so certified under this article, during the preceding calendar year, for an Eligible Agency.
The Township of Abington, Montgomery County, Pennsylvania.
[1]
Editor's Notes: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The Township of Abington hereby re-establishes and reenacts an Active Volunteer Service Tax Credit Program. The goal of the program is to encourage membership and service in the fire companies of the Abington Township Fire Department and not-for-profit emergency medical service agencies.
B.
Establishment of criteria. The Abington Township Board of Commissioners shall establish by resolution the annual criteria that must be met to qualify for a tax Credit under the Active Volunteer Service Tax Credit Program. Unless or until changed by resolution, the criteria will remain unchanged from year to year.
C.
Eligible persons. The Active Volunteer Service Tax Credit Program is available to residents of Abington Township who are volunteers of an Eligible Agency and otherwise meet the requirements of the program described herein.
D.
Eligibility period. To qualify for a tax credit under the Active Volunteer Service Tax Credit Program, a Volunteer must meet the Criteria established in this article and any subsequent amendments, during the eligibility period running from January 1 until December 31 of each calendar year.
E.
Eligibility list. The Agency Supervisor shall have a list of Volunteers belonging to the Eligible Agency who have met the Criteria for the Active Volunteer Service Tax Credit Program. The Eligibility List shall be posted in an accessible area of the Eligible Agency's facilities no later than January 31 of each year. The Eligibility List must include the Volunteer's name, whether they are an Emergency Responder or an Administrative Member, how many points they earned during the Eligibility Period, and how many points were earned from the Emergency Responses and Training Categories. The Agency Supervisor shall transmit the notarized Eligibility List to the Township Manager, or his/her designee, no later than February 15 of each year. The chief or supervisor, as applicable, shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
F.
Record keeping. The Agency Supervisor shall keep specific records of each Volunteer's activities to substantiate points earned under the Active Volunteer Service Tax Credit Program for three years after the points were earned. Service logs shall be subject to review by the Board of Commissioners of the Township of Abington, the State Fire Commissioner and the State Auditor General.
G.
Injured emergency responder.
(1)
An Emergency Responder who is injured during an Emergency Response Call may be eligible for future tax credits and may appear on the Eligibility List provided by the Agency Supervisor. The injury must have occurred while responding to, participating in, or returning from, an Emergency Response Call with an Eligible Agency.
(2)
If an injured individual's name appears on an Eligibility List, the Eligibility List shall indicate explicitly that the individual's eligibility is as an injured Volunteer and shall be accompanied by satisfactory documentation from a licensed physician stating that the individual's injury prevents him or her from performing duties to qualify as an Emergency Responder. In such a case, the injured Emergency Responder shall be deemed an Emergency Responder for that Eligibility Period. An injured Emergency Responder may receive the credit for up to five consecutive tax years as long as satisfactory documentation as outlined above is submitted each year.
(3)
An injured Emergency Responder shall annually submit updated documentation from a licensed physician stating that the injury still exists and prevents the individual from qualifying as an Emergency Responder, and upon submitting such documentation again, shall be deemed an Emergency Responder for that Eligibility Period. An injured Emergency Responder shall only be deemed an Emergency Responder for a maximum of five consecutive Eligibility Periods and will receive the greater of the percentage credit they received in the prior year or a 25% Credit.
H.
Active military/reserve service. An Eligible Person who is in active military or reserve status will receive points as assigned in Subsection C of this Section for each call responded to by their home company and for each home company drill missed. The Eligible Person may not receive more than 75 points per year pursuant to this subsection during active military or reserve status.
I.
Exemption certificate. Within 10 days of the Board of Commissioners decision certifying Qualifying Volunteers, the Township Secretary shall issue a Qualifying Volunteer Exemption Certificate to each Qualifying Volunteer, in a form acceptable to the Tax Collector appointed by the Montgomery County Tax Collection Committee to collect the earned income tax and the Township's Tax Collector elected to collect the township's real property tax.
A.
Tax credit. Each Volunteer whose name appears on the Eligibility List, has paid their Township property tax in the current application year, and who complies with the requirements of this Active Volunteer Service Tax Credit Program shall be eligible to receive a tax credit, in an amount described herein, on qualified real estate taxes paid to the County. This tax credit shall not apply to any other tax liability imposed upon the qualified real property. If the tax is paid in the penalty period, the tax credit shall only apply to the base tax year liability.
B.
Claim.
(1)
A Qualified 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. The Qualified Volunteer shall file the following with the Township Manager or the Township Tax Collector:
(a)
A true and correct receipt from the Township real estate tax collector of the paid Township real property taxes for the tax year in which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property as defined in this article.
(2)
If the active volunteer provides all documents required under this subsection, the Township Treasurer shall issue the tax refund to the active volunteer.
C.
Amount and limit. The credit provided by this article shall be based on the number of points the Volunteer earned not to exceed 100% of the qualified Township real estate tax paid. To claim more than a 25% tax credit, at least 50% of points must be earned from the Emergency Response Calls and/or the Training categories.
D.
Qualified real property tax credit for emergency responders.
E.
Qualified real property tax credit for administrative member.
(1)
To receive a 10% tax Credit, 25 points must be achieved.
F.
Rejection of the tax credit claim.
(1)
The Township Tax Collector shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B.
(2)
If the Township Tax Collector 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 § 152-87 hereof.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township Tax Collector.
A.
Tax credit. Each Volunteer whose name appears on the Eligibility List, and who complies with the requirements of this Active Volunteer Service Tax Credit Program, shall be eligible to receive a tax credit, in an amount described herein, on qualified earned income taxes paid to the Township of Abington. 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.
B.
Claim. A Qualified Volunteer with a tax credit certificate may file a claim for the tax credit on their Township earned income tax liability when filing a final local return for the preceding calendar year.
C.
Amount and limit. The Credit provided by this article shall be based on the number of points the Volunteer earned not to exceed 100% of the qualified earned income tax paid to the Township of Abington up to a maximum of $1,500. To claim more than a 25% tax Credit, at least 50% of points must be earned from the Emergency Response Calls and/or the Training categories.
(1)
Qualified earned income tax credit for emergency responders.
D.
Rejection of tax credit claim.
(1)
The Township Tax Collector shall reject a claim for a tax credit if the taxpayer is not on the official Tax Credit Register issued by the Board of Commissioners.
(2)
If the Township Tax Collector rejects the claim, the taxpayer shall be notified in writing of the decision. The notice shall include the reasons for rejection and provide the method of appealing the decision pursuant to § 152-87 hereof.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township Tax Collector.
A.
Real property tax credit appeals.
(1)
Any individual aggrieved by an action, determination, or decision regarding their eligibility to receive the Real Property tax credit, shall have the right to appeal by mailing a written notice of appeal, via certified mail, return receipt requested, to Abington Township, Attention: Township Manager, within 30 days of the action, determination, or decision.
(2)
All appeals regarding the eligibility to receive the Real Property tax credit shall follow the provisions of 2 Pa.C.S. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."[1]
[1]
Editor's Note: See 2 Pa.C.S.A. §§ 551 et seq., and 751 et seq.
B.
Earned income tax credit appeals.
(1)
Any individual aggrieved by an action, determination, or decision regarding their eligibility to receive the Earned Income tax credit, shall have the right to appeal by mailing a written notice of appeal, via certified mail, return receipt requested, to Abington Township, Attention: Township Manager, within 30 days of the action, determination, or decision.
A.
Any person who knowingly makes or conspires to make a false service record report under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
B.
Any person who knowingly provides or conspires to provide false information that is used to compile a service record report under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.