Township of Upper Hanover, PA
Montgomery County
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Table of Contents
Table of Contents
[Adopted 11-14-2017 by Ord. No. 2017-03]
A. 
Scope. The scope of this article relates to Act 172 and its intended incentives for municipal volunteers of fire companies and nonprofit emergency medical services agencies.
B. 
Purpose. The purpose of this article is to authorize the Township to enact a tax credit against an active volunteer's tax liability as a financial incentive to:
(1) 
Acknowledge the value and the absence of any public cost for volunteer fire protection and nonprofit emergency medical services provided by active volunteers; and
(2) 
Encourage individuals to volunteer, or for former volunteers to consider rejoining as active volunteers, in a volunteer fire company or nonprofit emergency medical services agency.
A. 
Earned income tax credit. Each qualifying volunteer, as defined and certified in accordance with the provisions of this article, shall receive an earned income tax credit of $500 per year. The credit shall be applied to that portion of the earned income tax that is payable to Upper Hanover Township and cannot exceed the qualifying volunteer's liability to the Township for the earned income tax due on wages/net profits earned in that tax year. By resolution, the Board of Supervisors may adjust the amount of the earned income tax credit at any time in its sole discretion.
B. 
Limitations. The tax credits established by this article may be used against the qualifying volunteer's tax liability for the current taxable year and every taxable year the individual is qualified as a qualifying volunteer. The tax credits established by this article shall remain in effect until the Township repeals this article.
A. 
Qualifying volunteer criteria. To be a qualifying volunteer under this article, an individual must:
(1) 
Be a Township resident; and
(2) 
Have served as an active volunteer, in good standing, as so certified under this article, for the entire preceding calendar year, for a volunteer fire company and/or a nonprofit emergency medical services agency.
B. 
Injured active volunteer. An active volunteer who was 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 tax credits under this article shall be eligible for such tax credits for the succeeding five tax years.
C. 
Eligibility list. A notarized list of eligible active volunteers shall be submitted to the governing body, no later than 45 days before tax notices are to be distributed, by the Chiefs of the East Greenville Fire Company, the Pennsburg Fire Company, the Red Hill Fire Company or the Eastern Berks Fire Department, as applicable, or the Chief of the Upper Perk Valley Ambulance Association, the Bally Community Ambulance Association, the Harleysville Area EMS or the Red Hill FC QRS, as applicable.
D. 
Criteria revision. The Board of Supervisors reserves the right to revise the criteria for a qualifying volunteer, in whole or in part, at its sole discretion.
A. 
To receive certification as a qualifying volunteer under this article, an individual must meet the qualifying volunteer criteria set forth in § 438-69 and, by January 15 of each year (following the year in which an individual has served as an active volunteer), sign and submit an application for certification as a qualifying volunteer to the Chief of the East Greenville Fire Company, the Pennsburg Fire Company, the Red Hill Fire Company or the Eastern Berks Fire Department, as applicable, or the Chief of the Upper Perk Valley Ambulance Association, the Bally Community Ambulance Association, the Harleysville Area EMS or the Red Hill FC QRS, as applicable.
B. 
Thereafter, the Chief of the East Greenville Fire Company, the Pennsburg Fire Company, the Red Hill Fire Company or the Eastern Berks Fire Department, as applicable, or the Chief of the Upper Perk Valley Ambulance Association, the Bally Community Ambulance Association, the Harleysville Area EMS or the Red Hill FC QRS, as applicable, shall review all applications submitted, sign each application, and indicate on each application whether he/she recommends the volunteer to be certified as a qualifying volunteer.
C. 
By January 30 of the same year, the Chief of the East Greenville Fire Company, the Pennsburg Fire Company, the Red Hill Fire Company or the Eastern Berks Fire Department, as applicable, or the Chief of the Upper Perk Valley Ambulance Association, the Bally Community Ambulance Association, the Harleysville Area EMS or the Red Hill FC QRS, as applicable, shall forward all applications received, with all supporting documentation, to the Board of Supervisors.
D. 
The Board of Supervisors shall review the applications and supporting documentation and shall, by Board motion, certify all qualifying volunteers on or before March 1 of each year. Only those volunteers so certified by the Board of Supervisors shall receive the earned income tax credit and the real property tax credit, and these credits may be utilized for any earned income taxes and/or real property taxes paid or payable to the Township during or for the previous calendar year only.
A volunteer may appeal the decision of the Board of Supervisors to not certify him or her as a qualifying volunteer by submitting a written request for binding arbitration to the Township Secretary within 10 days of the date of the Board's decision. The binding arbitration shall be conducted in accordance with the rules of the American Arbitration Association, and any costs for the arbiter and the proceeding only shall be shared equally by the parties.
Within 10 days of the Board of Supervisors' decision certifying qualifying volunteers, the Township Secretary shall issue a qualifying volunteer exemption certificate to each qualifying volunteer, in a form acceptable to the Tax Collector appointed by the Montgomery County Tax Collection Committee to collect the earned income tax and the Township's Tax Collector elected to collect the Township's real property tax.
A. 
Any person who knowingly makes, or conspires to make, a false application for certification as a qualifying volunteer commits a misdemeanor of the first degree punishable by a fine of $2,500.
B. 
Any person who knowingly provides, or conspires to provide, a false certification recommendation under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.