[HISTORY: Adopted by the Board of Supervisors of Lower Gwynedd
Township 6-27-2023 by Ord. No. 540. Amendments noted where applicable.]
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.
An application for certification of participation in the
Volunteer Service Program.
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.
The entities listed in § 894.02(c).
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
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 or she shall have been when the call was received.
A volunteer that is injured during an emergency response
call.
A volunteer that qualifies for participation in the Volunteer
Service Program. In the event that an individual is an active member
in more than one eligible entity for any given calendar year, an application
may be submitted only through one eligible entity.
An unpaid member of an eligible entity.
(a)
Establishment. Lower Gwynedd Township hereby establishes a Volunteer
Service Tax Credit Program ("Volunteer Service Program"). The goal
of the program is to encourage membership and service in the Township's
volunteer fire companies.
(b)
Program criteria. The Board of Supervisors shall establish by resolution
the annual criteria that must be met to qualify for credits under
the program based on any combination of the following standards:
(1)
The number of emergency response calls to which a volunteer
responds;
(2)
The level of training and participation in formal training and
drills for a volunteer;
(3)
The total amount of time expended by a volunteer on administrative
and other support services, including but not limited to fundraising,
maintaining facilities and equipment, and financial bookkeeping;
(4)
The involvement in other events or projects that aid the financial
viability, emergency response, or operational readiness of an eligible
entity; and
(5)
The total number of years the volunteer has served.
(d)
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 § 894.03. For 2023 and each subsequent year thereafter, the eligibility period shall run from January 1 to December 31.
(e)
Recordkeepiug. Each eligible entity shall keep specific records of
each volunteer's activities in a service log to establish credits
under the Volunteer Service Program. Service logs shall be subject
to review by the Township, the state fire commissioner, and the state
auditor general. Each eligible entity shall annually transmit to the
Township a notarized eligibility list of all volunteers that have
met the minimum criteria for a Volunteer Service Program. The notarized
eligibility list shall be transmitted to the Township no later than
November 1 of each year. The eligible entity shall post the notarized
eligibility list in an accessible area of the eligible entity's
facilities.
(f)
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Tax Credit Program shall sign and submit an application
for certification to the chief of the eligible entity. The chief or
supervising officer 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 Finance Director.
(g)
Municipal review. The Township Finance Director shall review applications
for credit under the Volunteer Service Tax Credit Program and cross-reference
them with the notarized eligibility list. The Board of Supervisors
shall approve all eligible applicants that are on the notarized eligibility
list. All applicants approved by the Board of Supervisors shall be
issued a certificate by the Township Manager.
(h)
Official program register. The Township shall keep an official register
of all qualifying volunteers that were issued certificates. The Township
Finance Director shall issue updates, as needed, of the official register
to the following:
(i)
Injured volunteers.
(1)
A volunteer 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 eligible entities.
(2)
An injured volunteer shall provide documentation from a licensed
physician with the application, stating that their injury prevents
them from performing duties to qualify as a qualifying volunteer.
In such a case, the injured volunteer shall be deemed a qualifying
volunteer for that tax year.
(3)
An injured volunteer shall annually submit the application required
herein, along with updated documentation from a licensed physician
stating that the injury still exists and prevents the volunteer from
qualifying as a qualifying volunteer. The injured volunteer shall
again be deemed a qualifying volunteer for that tax year. An injured
volunteer shall only be deemed a qualifying volunteer for a maximum
of five consecutive years.
(a)
Tax credit. Each qualifying volunteer who has been certified under
the Volunteer Service Tax Credit Program shall be eligible to receive
a tax credit of up to $1,000. When a qualifying 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 qualifying volunteer with a tax credit certificate may file
a claim for the tax credit on his or her Township's earned income
tax liability when filing a final tax return for the preceding calendar
year.
Appeal procedure. Any taxpayer aggrieved by a decision under § 894.03 shall have 30 days to appeal a decision or rejection of a claim to the Board of Supervisors.
