[Adopted 9-27-2017 by Ord. No. 671]
Pursuant to Act 172 of 2016, the Hatfield Township Board of
Commissioners hereby establishes a Volunteer Service Tax Credit Program
to be administered in accordance with said Act and the Hatfield Township
Code of Ordinances.
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.
A volunteer for a volunteer fire company or nonprofit emergency
medical service agency listed as an eligible entity in this article,
who has complied with and is certified under the Volunteer Service
Tax Credit 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."[1]
The time frame when volunteers may earn credit under the
Volunteer Service Tax Credit Program.
A volunteer who responds to an emergency call with one of
the eligible entities listed in this article.
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.
A residential real property owned and occupied as the domicile
of an active volunteer.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
The Board shall establish, by resolution, the annual criteria
that must be met to qualify for credits under the program based on
the following:
A.
The number of emergency response calls to which a volunteer responds.
B.
The level of training and participation in formal training and drills
for a volunteer.
D.
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a Volunteer
Fire Company.
E.
The total number of years the volunteer has served.
The Volunteer Service Tax Credit Program is available to residents
of the Township who are volunteers of the following Volunteer Fire
Companies below:
A volunteer must meet the minimum criteria, set by resolution
under this section, during the eligibility period to qualify for the
tax credits established by this article.
A.
The eligibility period for 2017 under the Volunteer Service Tax Credit
Program shall run from January 20, 2017, until November 15, 2017.
B.
The eligibility period for 2018, and each subsequent year thereafter,
shall run from January 1 until September 30 of the year for which
the tax credit would apply.
The chief of each eligible volunteer fire company shall keep
specific records of each volunteer's activities in a service log to
establish credits under the Volunteer Service Tax Credit Program.
Service logs shall be subject to review by the Board of Commissioners,
the State Fire Commissioner and the State Auditor General. The chief,
or supervisor, shall annually transmit to the Township a notarized
eligibility list of all volunteers that have met the minimum criteria
for the Volunteer Service Tax Credit Program. The notarized eligibility
list shall be transmitted to the Township no later than November 15
of each year for which "active" volunteer status is claimed. The chief
or supervisor shall post the notarized eligibility list in an accessible
area of the volunteer agency's facilities.
Volunteers that have met the minimum criteria of the Volunteer
Service Tax Credit Program shall sign and submit an application for
certification to their Chief or supervisor by no later than October
31 of the year for which "active volunteer" status is claimed. The
Chief shall sign the application if the volunteer has met the minimum
criteria of the Volunteer Service Tax Credit Program, and forward
the notarized eligibility list to the Township Manager by no later
than November 15 of each year. Those whose eligibility applications
were denied will be notified in writing by the same date.
A.
The Township Manger shall review the applications for credit under
the Volunteer Service Tax Credit Program and shall cross reference
them with the notarized eligibility list. The Board of Commissioners
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Board of Commissioners shall
be issued a tax credit certificate by the Township Manager by no later
than December 15.
B.
Those applicants whose applications were denied because they were
not eligible "active volunteers" may appeal that denial to the entire
Board of Commissioners and ask for reconsideration within 10 days
of receiving the notice of denial. The Board of Commissioners shall
decide all appeals by no later than December 15 and notify the appellants
by that date. The decision by the Board of Commissioners shall be
final. The Township Manager shall issue all successful appellants
tax credit certificates by December 15 and add them to the final official
Tax Credit Register.
The Township shall keep an official Tax Credit Register of all
active volunteers that were issued tax credit certificates. The list
of earned income tax credit recipients shall be sent to the Tax Officer
and the list of any real property tax credit recipients shall be sent
to the Township Treasurer by no later than December 31. The Township
Manager shall issue updates, as needed, of the official Tax Credit
Register to the following:
A.
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 eligible entities listed
in this article.
B.
An injured emergency responder shall provide documentation from a
licensed physician with the application for certification stating
that his/her injury prevents him/her 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.
C.
An injured emergency responder shall annually submit the application
for certification along with updated documentation from a licensed
physician stating that the injury still exists and prevents him/her
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.
A.
Tax credit. Each active volunteer who has been certified under the
Township Volunteer Service Tax Credit Program shall be eligible to
receive a tax credit of up to $500 of his/her earned income tax liability
levied by the 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 tax liability.
B.
Claim. An active volunteer taxpayer with an earned income tax credit
certificate may claim a tax credit against his/her earned income tax
liability levied by the Township when filing his/her final return
for the preceding calendar year with the Tax Officer for the Tax Collection
District.
C.
Rejection of a claim. 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. 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. Appeals about a taxpayer's eligibility
for "active volunteer" status shall be resolved as set forth in this
article.
A.
Tax credit. Each active volunteer who has been certified under Hatfield
Township's Volunteer Service Tax Credit Program shall be eligible
to receive a real property tax credit of 20% of his/her Township real
property tax liability.
B.
Claim.
(1)
An active volunteer taxpayer with a real property tax credit
certificate may claim a tax credit against his/her qualified real
property tax liability levied by the Township, including the Township's
general fund millage and special tax levies. The tax credit shall
be administered as a refund by the Township Treasurer. An active volunteer
shall file the following with the Township Treasurer:
(a)
A true and correct receipt from the Township real estate tax
collector of the paid Township real property taxes for the tax year
in which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this article.
(2)
If the active volunteer provides all documents required under
this subsection, the Township Treasurer shall issue the tax refund
to the active volunteer.
C.
Rejection of the tax credit claim. The Township Treasurer shall reject
the claim for a Township real property tax credit if the taxpayer
fails to provide the required documentation. If the Township Treasurer
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.
The process for appealing decisions made pursuant to this article
shall be as follows:
A.
Earned income tax credit appeals.
(1)
Any taxpayer aggrieved by a decision regarding eligibility for
an earned income tax credit pursuant to the Township's Volunteer Service
Tax Credit Program shall have a right to appeal said decision.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection
of a claimed credit by the Tax Officer in accordance with the County
Tax Collection Committee Appeals Board.
(3)
All appeals of decisions regarding rejection of a taxpayer's
claim for an earned income tax credit pursuant to this article shall
be made to the Montgomery County Tax Collection Committee Appeals
Board.
B.
Real property tax credit appeals.
(1)
Any taxpayer aggrieved by a decision regarding eligibility for
a real property tax credit pursuant to the Township's Volunteer Service
Tax Credit Program shall have a right to appeal said decision.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection
of a claimed credit by the Township Treasurer.
(3)
All appeals of decisions regarding rejection of a taxpayer's claim for a real property tax credit pursuant to this article shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), 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."
C.
"Active volunteer" eligibility appeals. Any appeals from an initial
determination by the Board of Commissioners that a resident taxpayer
is not eligible for "active volunteer" status shall be decided by
the Board of Commissioners.
