[Adopted 3-8-2017 by Ord. No. 997[1]]
[1]
Editor's Note: This article applies retroactively to 1-20-2017, per original Section 10 of the ordinance.
This article shall be known and may be cited as "The Volunteer Service Tax Credit Program for the Borough of Emsworth."
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
A volunteer for a volunteer fire company or nonprofit emergency medical services agency who meets the following conditions:
A. 
Completes the activities of the volunteer service credit program in § 218-90 of this article; and
B. 
Receives certification as an active volunteer by the chief or designee of a volunteer fire company or the supervisor, chief or designee of a nonprofit emergency medical services agency; and
C. 
Receives approval as an active volunteer from Borough Council.
APPLICATION
A form provided by the Borough to a volunteer applying for a tax credit.
APPROVED LIST
A copy of the notarized list of active volunteers submitted to the Borough Council by the chief or designee of a volunteer fire company and the supervisor, chief or designee of a nonprofit emergency medical services agency that is approved by Borough Council.
[Amended 3-14-2018 by Ord. No. 1001]
AUTHORIZED EARNED INCOME TAX COLLECTOR
Keystone Collections Group or the current regional earned income tax collector.
BOROUGH
The Borough of Emsworth, Allegheny County, Pennsylvania.
COMMISSIONER
The State Fire Commissioner of the commonwealth.
EARNED INCOME TAX
A tax on all earned income and net profits levied under Chapter 3 of the Local Tax Enabling Act.[1]
LOCAL TAX ENABLING ACT
The act of December 31, 1965 (P.L. 1257, No. 511),[2] known as the "Local Tax Enabling Act."
NONPROFIT EMERGENCY MEDICAL SERVICES AGENCY
A nonprofit corporation that engages in the business or service of providing emergency medical services to patients within the Commonwealth of Pennsylvania by operating any of the following:
A. 
An ambulance.
B. 
An advanced life support squad vehicle.
C. 
A basic life support squad vehicle.
D. 
A quick response service.
E. 
A special operations EMS service. This paragraph includes, but is not limited to:
(1) 
A tactical EMS service;
(2) 
A wilderness EMS service;
(3) 
A mass-gathering EMS service; and
(4) 
An urban search and rescue EMS service.
F. 
A vehicle or service which provides emergency medical services outside of a health care facility, as prescribed by the Department of Health by regulation.
REAL ESTATE TAX
A tax on real property located within the Borough's corporate limits levied under the act of May 22, 1933 (P.L. 853, No. 155),[3] known as the "General County Assessment Law."
TAX CREDIT
A real estate tax and/or earned income tax credit as authorized by this article for a volunteer who performs the required activities to qualify as an active volunteer.
[Amended 3-14-2018 by Ord. No. 1001]
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical services agency who resides in the Borough of Emsworth.
VOLUNTEER FIRE COMPANY
A nonprofit chartered corporation, association or organization located in this commonwealth that provides fire protection services and may offer other voluntary emergency services within this commonwealth.
VOLUNTEER SERVICE CREDIT PROGRAM
The program established under § 218-90 to determine the active status of a volunteer.
[1]
Editor's Note: See 53 P.S. § 6924.301 et seq.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[3]
Editor's Note: See 72 P.S. § 5020-101 et seq.
A. 
Eligibility. Any volunteer who resides within the Borough corporate limits may apply for a tax credit.
B. 
Required activities. A volunteer who seeks certification as an active volunteer must have accomplished the activities set forth below in the calendar year for which he or she is applying for a tax credit:
(1) 
Respond to 30% of incoming service calls; or
(2) 
Attend 50% of volunteer trainings/meetings; or
(3) 
Respond to 40% of incoming service calls and attend 40% of volunteer trainings/meetings; or
(4) 
Work 125 hours for a nonprofit emergency medical services agency or as an associate member of a volunteer fire company.
C. 
Injured volunteer. An active volunteer who is injured during a response to an emergency call and can no longer serve as an active volunteer because of the injury and who would otherwise be eligible for a tax credit shall be eligible for the tax credit for the succeeding five tax years.
D. 
Reporting.
(1) 
Existing volunteers. Within 10 days of the effective date of this article, all volunteers who are seeking a tax credit shall report to the Borough the name of the volunteer fire company or nonprofit emergency medical services agency they belong to.
(2) 
New volunteers. Hereafter, all new volunteers seeking a tax credit shall upon joining a volunteer fire company or nonprofit emergency medical services agency report to the Borough the name of the volunteer fire company or nonprofit emergency medical services agency they belong to.
E. 
Approval process.
(1) 
Volunteer application; self-certification.
(a) 
A volunteer seeking a tax credit shall submit a signed application by Monday, March 27, 2017, to the chief of the volunteer fire company or the supervisor or chief of the nonprofit emergency medical services agency where the volunteer serves.
(b) 
On or before the first Monday in November of each year, a volunteer seeking a tax credit shall submit a signed application to the chief of the volunteer fire company or the supervisor or chief of the nonprofit emergency medical services agency where the volunteer serves.
[Amended 3-14-2018 by Ord. No. 1001]
(2) 
Application review. On or before November 15 of each year, the chief or designee of a volunteer fire company and the supervisor, chief or designee of a nonprofit emergency medical services agency shall review and certify when appropriate that a volunteer has accomplished the activities in § 218-90B of this article.
[Amended 3-14-2018 by Ord. No. 1001]
(3) 
Certification. To certify that a volunteer qualifies as an active volunteer, the chief or designee of a volunteer fire company and the supervisor, chief or designee of a nonprofit emergency medical services agency shall, on or before November 15 of each year:
[Amended 3-14-2018 by Ord. No. 1001]
(a) 
Sign a volunteer's application attesting to the volunteer's completion of the required activities in § 218-90B or that the volunteer can no longer serve as a volunteer due to an injury pursuant to § 218-90c; and
Note: A volunteer who applies for a tax credit in 2017 will not be certified as an active volunteer until February 2018. Said certification will be based upon the volunteer's activities from January 1, 2017, to December 31, 2017.
(b) 
Mail or deliver to the Borough for final review and approval a volunteer's application that is signed by the chief or designee of a volunteer fire company and the supervisor, chief or designee of a nonprofit emergency medical services agency; and
(c) 
Mail or deliver a notarized List to the Borough Council with the names of all volunteers who qualify as active volunteers.
(4) 
Log.
(a) 
Maintenance. The chief of a volunteer fire company or the supervisor or chief of a nonprofit emergency medical services agency or their designees shall establish and maintain a service log that documents the activities of each volunteer to determine fulfillment with the activities required to qualify as an active volunteer under this article.
(b) 
Inspection. The service logs required by this article shall be subject to periodic review by the Commissioner, the Auditor General, and the Borough Council or its designee where the volunteer fire company or nonprofit emergency medical services agency is located and/or provides services.
[Amended 3-14-2018 by Ord. No. 1001]
At Borough Council's first regular meeting in December of each year, Borough Council at its discretion shall approve or disapprove the active volunteers on the notarized list submitted by the chief or designee of a volunteer fire company and the supervisor, chief or designee of a nonprofit emergency medical services agency. The Borough shall notify in writing all volunteers who applied for certification to receive a tax credit and are denied certification or approval as an active volunteer.
A. 
Official tax credit register. The Borough shall keep an official tax credit register of all active volunteers. No later than December 31 of each year, the Secretary for the Borough of Emsworth shall issue updates, as needed, of the official tax credit register to the following:
(1) 
The Council of the Borough of Emsworth.
(2) 
Chief of the volunteer fire company.
(3) 
Authorized earned income tax collector.
(4) 
Chief or supervisor of the nonprofit emergency medical services agency(ies).
B. 
Appeal. A volunteer who is denied certification as an active volunteer shall have the right to appeal such denial to a board or committee, which shall be established by ordinance enacted by Borough Council.
All volunteers who are certified as active volunteers and approved by the Borough Council shall be eligible for a tax credit.
A. 
Real estate tax credit. The real estate tax credit shall be a twenty-percent tax refund on real estate taxes due annually to the Borough on residential real property owned and occupied by an active volunteer.
(1) 
Joint ownership. An active volunteer may claim a credit for real estate taxes due to the Borough on residential real property owned and occupied by the active volunteer as a tenant by the entirety or joint tenant.
(2) 
Procedure for real estate tax refund. In order to claim a real estate tax refund on a real estate tax bill for the previous calendar year, an active volunteer shall first pay his (or her) real estate taxes due to the Borough, and on or before the deadline for United States federal income tax returns for individuals, submit the following to the Borough real estate tax collector:
(a) 
A copy of the active volunteer's application, which is signed by the chief or designee of a volunteer fire company and the supervisor, chief or designee of a nonprofit emergency medical services agency; and
(b) 
A copy of the active volunteer's real estate tax bill for the previous calendar year or proof that such bill is paid in full.
(3) 
Procedure to issue real estate tax refund. The Borough real estate tax collector shall match a volunteer's application with the approved list of active volunteers submitted by the Borough Secretary. If the volunteer's name appears on the approved list, the real estate tax collector shall direct the Borough Treasurer to prepare a refund check for 20% of the active volunteer's real estate tax liability, which may be either of the following:
(a) 
The full face amount of the real estate tax bill without a discount; or
(b) 
The amount paid by the active volunteer at a discount.
(4) 
Council approval of refund checks. The Borough Treasurer shall submit all refund checks for real estate taxes to the Borough Council for approval at the next scheduled meeting.
B. 
Earned income tax credit. The earned income tax credit shall be 1/2 of an active volunteer's earned income tax due to the Borough. If an active volunteer's earned income tax liability is less than the amount of the earned income tax credit authorized by this article, the individual's earned income tax credit shall equal the individual's earned income tax liability.
(1) 
Returns. The earned income returns for the 2017 tax year and every year thereafter issued by Keystone Collections Group, or the current regional earned income tax collector, shall recognize the earned income tax credit authorized by this article as a "miscellaneous credit" on said return.
(2) 
Procedure. On or before the deadline for United States federal income tax returns for individuals, an active volunteer shall file an earned income return and claim an earned income tax credit authorized by this article.
(3) 
Earned income tax approval. Keystone Collections Group, or the current regional earned income tax collector, shall approve an earned income tax credit on a volunteer's earned income return when the volunteer's name appears on the authorized list of active volunteers submitted by the Borough Secretary.
(4) 
Earned income tax refunds. Keystone Collections Group, or the current regional earned income tax collector, shall also issue refunds, if any, to any volunteers who appear on the authorized list of active volunteers submitted by the Borough Secretary. Said refunds shall be made or authorized according to normal approved procedures.
C. 
Tax year. A tax credit established by this article is for the current tax year (2017), and every tax year thereafter. A tax credit established by this article shall remain in effect until Borough Council repeals such tax credit.
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.