The above stated summary and whereas clauses are hereby incorporated
by reference as if herein stated at length.
As used in this article, the following terms shall have the
meanings indicated:
ACTIVE VOLUNTEER
A volunteer for the Harmony Fire District who has complied
with, and is certified under, the Volunteer Service 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 time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
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 shall have been when the call was received.
TAX OFFICER
The person or entity appointed pursuant to the Local Tax
Enabling Act by the Borough to collect the earned income tax.
VOLUNTEER
A member of the Harmony Fire District.
The Borough Council 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 fundraising and facility or
equipment maintenance.
D. The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company.
The total amount of the tax credit against earned income tax
shall be $250. If an individual's earned income tax liability
is less than $250 the individual's tax credit must equal the
individual's exact earned income tax liability. An active volunteer
with an EIT tax credit certificate may file a claim for a tax credit
against earned income tax liability on his/her individual or joint
tax return.
Volunteers that have met the program criteria of the Volunteer
Service Credit Program shall sign and submit an application, created
and approved by the Borough, for certification to the President of
the Harmony Fire District.
A. Fire company review and approval. The President of the Harmony Fire
District shall sign the application, attesting that the volunteer
has met the program criteria of the Volunteer Service Credit Program,
or that the volunteer is injured and eligible for the credit, and
forward the application to the Borough Manager.
B. Borough review and approval. The President of the Harmony Fire District
shall cross reference the eligibility list with the applications and
submit a list of volunteers eligible for the credit to the Borough
Manager for issuance of tax credit certificates.
C. Submission deadline. Applications shall be accepted no later than
October 31.
The Volunteer Service Credit Program is available to residents
of the Borough who successfully are or become volunteers of the Harmony
Fire District and meet the program criteria.
A. Eligibility list. A notarized list of eligible active volunteers
shall be submitted by the President of the Harmony Fire District to
the Borough Manager no later than 45 days before tax notices are to
be distributed. The notarized eligibility list shall be posted in
an accessible area of the Harmony Fire District's facilities.
B. Injured volunteers. An active volunteer that is: (1) injured during
a response to an emergency; and (2) can no longer serve as an active
volunteer because of the injury; and (3) would be eligible at the
time of the injury for the credit under the Volunteer Service Credit
Program, will be eligible for a credit for a maximum of five tax years
from the date of injury, provided:
(1) The injury occurred while responding to, participating in, or returning
from an emergency response call; and
(2) The injured volunteer provides documentation from a licensed physician
with the application for credit, stating that his or her injury prevents
the volunteer from performing the duties of an active volunteer; and
(3) The injured volunteer annually applies along with updated documentation
from a licensed physician stating that the injury still exists and
prevents him or her from qualifying as an active volunteer for that
tax year up to a maximum of five consecutive tax years.
The Borough Manager, or his or her designee, shall keep an official
Tax Credit Register of all active volunteers that were issued tax
credit certificates which shall be available to Borough Council, Zelienople
Borough, Borough Manager and the Borough Tax Collector, as requested.
In the event that any position, section, sentence, clause, or
part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provisions, section, sentence,
clause or part of the article, it being the intent of Zelienople Borough
that such remainder shall be and shall remain in full force and effect,
and for this purpose the provisions of this article are hereby declared
to be severable.