[Adopted 10-9-2017 by Ord. No. 738]
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 individual who volunteers at a Volunteer Fire Company
and has satisfied the following conditions:
A form provided by the Borough Manager for the Borough of
Churchill to a volunteer applying for certification under the Volunteer
Service Credit Program.
Keystone Collections Group or the current regional earned
income tax collector.
The State Fire Commissioner of the Commonwealth.
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 timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
A volunteer who responds to an emergency call with one of the eligible entities listed under § 276-80C.
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 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.
A member of a 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 the Commonwealth
of Pennsylvania.
[1]
Editor's Note: See 53 P.S. § 6924.101.
A.
Establishment. The Borough of Churchill hereby establishes a Volunteer
Service Credit Program. The goal of the program is to encourage membership
and service in the Borough's Volunteer Fire Company.
B.
Program criteria. The Council of the Borough of Churchill shall establish,
by resolution, the annual criteria that must be met 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.
(4)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a Volunteer
Fire Company.
(5)
The total number of years the volunteer has served.
C.
Eligible entity. The Volunteer Service Credit Program is available
to residents of the Borough of Churchill who are volunteers of the
Churchill Volunteer Fire Company located at 2298 William Penn Highway,
Pittsburgh, Pennsylvania 15235.
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.
(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 § 276-80C 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:
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 on a form provided by the Borough of Churchill 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, and shall forward said application to the Borough Manager for Borough of Churchill together with the notarized list required by § 276-80G within the timeframe specified herein.
G.
Notarized list. On or before November 15th of each year, the Chief, or supervisor, shall mail or hand deliver to the Borough Manager for the Borough of Churchill 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 § 276-80F. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
H.
Municipal review. The Borough Manager for Borough of Churchill 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 Council of the Borough of Churchill shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to § 276-80F. All applicants approved by the Council of the Borough of Churchill shall be issued a tax credit certificate by the Borough Manager for the Borough of Churchill.
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 the Council of the Borough of Churchill 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), 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."
J.
Official Tax Credit Register. The Borough of Churchill 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 Borough Manager for the Borough of Churchill shall issue
updates, as needed, of the official Tax Credit Register to the following:
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 § 276-80C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 276-80F 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 § 276-80F, 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.
A.
Tax credit. Each active volunteer who has been certified under the
Borough of Churchill's Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $300 of the earned income tax levied
by the Borough of Churchill. 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) Borough of Churchill 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 Borough of
Churchill.
A.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this article 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 article
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
