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Township of Ross, PA
Allegheny County
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[Ord. 1804, 5/24/1993, § 1]
1. 
Each of the hereinafter designated volunteer fire companies is officially accorded the status of volunteer fire company by the Township of Ross which they serve and each of the hereinafter named volunteer fire companies are recognized as official fire companies for the Township of Ross:
A. 
Laurel Gardens Volunteer Fire Company, Inc.
B. 
Keating Volunteer Fire Company.
C. 
Berkeley Hills Fire Company.
D. 
Perrysville Volunteer Fire Company, Inc.
E. 
Quaill District Firemen's Association.
F. 
Fairview Volunteer Fire Department, Inc.
G. 
Seville Volunteer Fire Company.
H. 
Evergreen Fire Company, Inc.
[Ord. No. 2403, 11/8/2017[1]]
1. 
Definitions. The following words and phrases when used in this section shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:
ACTIVE VOLUNTEER
An individual who volunteers at a volunteer fire company and has satisfied the following conditions:
A. 
Completes the activities of the Volunteer Service Credit Program set forth in Subsection 2;
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 by Ross Township.
APPLICATION
A form provided by Ross Township to a volunteer applying for certification under the Volunteer Service Credit Program.
AUTHORIZED EARNED INCOME TAX COLLECTOR
Keystone Collections Group or the current regional earned income tax collector.
COMMISSIONER
The State Fire Commissioner of the commonwealth.
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."[2]
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the volunteer fire companies listed under Subsection 2C.
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.
VOLUNTEER
A member of a volunteer fire company of Ross Township.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
2. 
Volunteer Service Credit Program.
A. 
Establishment. Ross Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the community's volunteer fire companies.
B. 
Program Criteria. Ross Township shall establish, by resolution, the criteria that must be met during the eligibility period to qualify for credits under the program based on the following:
(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:
(a) 
Fund-raising.
(b) 
Providing facility or equipment maintenance.
(c) 
Financial bookkeeping.
(4) 
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company (or a nonprofit emergency medical service agency).
(5) 
The total number of years the volunteer has served.
C. 
Eligible Entities. The Volunteer Service Credit Program is available to any VFD personnel from a recognized VFD, residing within any member municipality of the NHCOG, and having a written mutual aid agreement with the Ross Township Volunteer Fire Companies (Station 246 — Evergreen, Station 247 — Berkley Hills, Station 248 — Perrysville, Station 249 — Quaill, Station 250 — Fairview, Station 251 — Seville, Station 252 — Keating, and Station 253 — Laurel Garden) who has been certified by his/her respective Fire Chief, and approved by the pertinent municipality, as meeting the individual service qualifications of the applicable Act 172 ordinance.
D. 
Eligibility Period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period set forth in this section to qualify for the tax credits authorized under Subsection 3.
(1) 
For tax year 2017, the eligibility period under the Volunteer Service Credit Program shall run from January 20, 2017, until October 31, 2017.
(2) 
For tax year 2018, and each tax year thereafter, the eligibility period shall run from the prior November 1 until October 31 of the year for which the tax credit will apply.
E. 
Recordkeeping. The Chief of each volunteer fire company listed under Subsection 2C shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to audit/review by:
(1) 
The Township Manager or the Manager's designee;
(2) 
The State Fire Commissioner; and
(3) 
The State Auditor General.
F. 
Volunteer Application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by Ross Township to their Chief or supervisor. The Chief or supervisor shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program during the eligibility period, and shall forward said application to the Township Manager for Ross Township, together with the notarized list required by Subsection 2G within the time frame specified herein.
G. 
Notarized List. On or before November 15 of each year, the Chief, or supervisor, shall mail or hand deliver to the Township Manager for Ross Township a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to Subsection 2F. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
H. 
Municipal Review. The Township Manager for Ross Township shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. At the first regular meeting in December of each year, the Township Manager for Ross Township shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to Subsection 2F. All applicants approved by the Township Manager for Ross Township shall be issued a tax credit certificate by the Township Manager for Ross Township by no later than December 15 of each year.
I. 
Appeal of Denial of Certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before Ross Township within 30 days of the denial, pursuant to the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies),[3] and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."[4]
[3]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
[4]
Editor's Note: See 2 Pa.C.S.A. § 751 et seq.
J. 
Official Tax Credit Register. The Township Manager for Ross Township shall keep an official tax credit register of all active volunteers that were issued tax credit certificates. No later than December 31 of each year, the Township Manager for Ross Township shall issue updates, as needed, of the official tax credit register to the following:
(1) 
The Board of Commissioners for Ross Township;
(2) 
The Chief of the volunteer fire company;
(3) 
The authorized earned income tax collector.
K. 
Injured Volunteers.
(1) 
An emergency responder 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 entities listed under Subsection 2C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection 2F stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(3) 
An injured emergency responder shall annually submit the application required under Subsection 2F, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
3. 
Earned Income Tax Credit.
A. 
Tax Credit. Each active volunteer who has been certified under the Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $300 of the earned income tax levied by Ross Township. 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 earned income tax liability.
B. 
Claim. An active volunteer with a tax credit certificate may claim a tax credit on his (or her) earned income tax liability when filing a final return for the preceding calendar year with the authorized earned income tax collector.
C. 
Rejection of Tax Credit Claim.
(1) 
The tax officer shall reject a claim for a tax credit if the taxpayer is not on the official tax credit register issued by the Township Manager for Ross Township.
(2) 
If the tax officer 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 Subsection 4.
(3) 
Taxpayers shall have 30 days to appeal the decision of the tax officer pursuant to Subsection 4.
4. 
Appeals.
A. 
Earned Income Tax Credit Appeals.
(1) 
Any taxpayer aggrieved by a decision under Subsection 3 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of a claim.
(3) 
All appeals of decisions under Subsection 3 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."[5]
[5]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
5. 
Penalties for False Reporting.
A. 
Any individual who knowingly makes or conspires to make a false report in an application for certification under this section 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 section commits a misdemeanor of the first degree punishable by a fine of $2,500.
[1]
Editor's Note: This ordinance provided an effective date of 11/8/2017 and stated that once in effect, it would apply retroactively to 1/20/2017.