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]
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.
LOCAL TAX ENABLING ACT
The act of December 31, 1965 (P.L. 1257, No. 511), 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:
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:
(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), 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.
[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.