Borough of Zelienople, PA Article V Volunteer Service Credit Program

[Adopted 1-29-2018 by Ord. No. 858-18]

§ 246-48 Recitals incorporated by reference.

The above stated summary and whereas clauses are hereby incorporated by reference as if herein stated at length.[1]

[1] Editor's Note: Said summary and whereas clauses provide, in part, that the Borough wishes to authorize a volunteer service credit against earned income tax liability in accordance with the Incentives for Municipal Volunteers of Fire Companies and Nonprofit Emergency Medical Services Agencies, 35 Pa.C.S.A. § 79A01 et seq., and that the Harmony Fire District comprises the Borough of Zelienople, the Borough of Harmony, the Township of Jackson and the Township of Lancaster and the joining of the Zelienople Fire Department and the Harmony Fire Company.

§ 246-49 Definitions.

As used in this article, the following terms shall have the meanings indicated:

ACTIVE VOLUNTEER

A volunteer for the Harmony Fire District who has complied with, and is certified under, the Volunteer Service Credit Program.

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."

ELIGIBILITY PERIOD

The time frame when volunteers may earn credit under the Volunteer Service Credit Program.

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.

TAX OFFICER

The person or entity appointed pursuant to the Local Tax Enabling Act by the Borough to collect the earned income tax.

VOLUNTEER

A member of the Harmony Fire District.

§ 246-50 Program criteria.

The Borough Council 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.

C. The total amount of time expended by a volunteer on administrative and other support services, including fundraising and facility or equipment maintenance.

D. The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.

§ 246-51 Credit/claim.

The total amount of the tax credit against earned income tax shall be $250. If an individual's earned income tax liability is less than $250 the individual's tax credit must equal the individual's exact earned income tax liability. An active volunteer with an EIT tax credit certificate may file a claim for a tax credit against earned income tax liability on his/her individual or joint tax return.

§ 246-52 Application.

Volunteers that have met the program criteria of the Volunteer Service Credit Program shall sign and submit an application, created and approved by the Borough, for certification to the President of the Harmony Fire District.

A. Fire company review and approval. The President of the Harmony Fire District shall sign the application, attesting that the volunteer has met the program criteria of the Volunteer Service Credit Program, or that the volunteer is injured and eligible for the credit, and forward the application to the Borough Manager.

B. Borough review and approval. The President of the Harmony Fire District shall cross reference the eligibility list with the applications and submit a list of volunteers eligible for the credit to the Borough Manager for issuance of tax credit certificates.

C. Submission deadline. Applications shall be accepted no later than October 31.

§ 246-53 Eligibility.

The Volunteer Service Credit Program is available to residents of the Borough who successfully are or become volunteers of the Harmony Fire District and meet the program criteria.

A. Eligibility list. A notarized list of eligible active volunteers shall be submitted by the President of the Harmony Fire District to the Borough Manager no later than 45 days before tax notices are to be distributed. The notarized eligibility list shall be posted in an accessible area of the Harmony Fire District's facilities.

B. Injured volunteers. An active volunteer that is: (1) injured during a response to an emergency; and (2) can no longer serve as an active volunteer because of the injury; and (3) would be eligible at the time of the injury for the credit under the Volunteer Service Credit Program, will be eligible for a credit for a maximum of five tax years from the date of injury, provided:

(1) The injury occurred while responding to, participating in, or returning from an emergency response call; and

(2) The injured volunteer provides documentation from a licensed physician with the application for credit, stating that his or her injury prevents the volunteer from performing the duties of an active volunteer; and

(3) The injured volunteer annually applies along with updated documentation from a licensed physician stating that the injury still exists and prevents him or her from qualifying as an active volunteer for that tax year up to a maximum of five consecutive tax years.

§ 246-54 Eligibility period.

A. A volunteer must meet the minimum criteria, set by resolution under this section during the eligibility period to qualify for the credit.

B. For 2018, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.

§ 246-55 Recordkeeping.

A. The President of the Harmony Fire District, or his designee, shall keep a service log to document the activities of each volunteer that qualifies for credit towards the program criteria for the Volunteer Service Tax Credit Program.

B. Service logs shall be subject to review by Zelienople Borough, the State Fire Commissioner and the State Auditor General.

§ 246-56 Official tax credit register.

The Borough Manager, or his or her designee, shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates which shall be available to Borough Council, Zelienople Borough, Borough Manager and the Borough Tax Collector, as requested.

§ 246-57 Rejection of tax credit claim.

A. 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 Manager.

B. 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 § 246-58.

C. Taxpayers shall have 30 days to appeal the decision of the Tax Officer.

§ 246-58 Appeals.

A. Any taxpayer aggrieved because a credit was denied shall have a right to appeal said decision. A taxpayer shall have 30 days to appeal, in writing, a decision or rejection of a claim for credit. All appeals of decisions under §§ 246-51 and 246-57 shall follow the provision of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."

B. Any taxpayer denied a credit because they were determined to be ineligible because they (1) are not an active volunteer; or (2) did not complete the program criteria, may appeal to the Borough Council. The appeal shall be in writing submitted to the Borough Manager no more than 10 days following notice of the determination of ineligibility, or by no later than November 15. The decision of the Borough Council is final.

§ 246-59 Severability.

In the event that any position, section, sentence, clause, or part of this article is held to be invalid, such invalidity shall not affect or impair any remaining provisions, section, sentence, clause or part of the article, it being the intent of Zelienople Borough that such remainder shall be and shall remain in full force and effect, and for this purpose the provisions of this article are hereby declared to be severable.