[Adopted 12-14-2017 by Ord. No. 2143]
A. 
Scope. This article is related 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 chapter is 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 former volunteers to consider rejoining as active volunteers, in a Township volunteer fire company or nonprofit emergency medical services agency.
The following words and phrases, when used in this chapter, shall have the meanings given to them in this section unless the context clearly indicates otherwise:
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency as indicated herein who has complied with, and is certified under, the Volunteer Service Credit Program as set forth herein.
COMMISSIONER
The State Fire Commissioner of the Commonwealth of Pennsylvania.
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 RESPONDER
A volunteer who responds to an emergency call with one of the volunteer fire companies or nonprofit emergency medical service agencies providing service in Abington Township.
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 or she shall have been when the call was received.
LOCAL TAX ENABLING ACT
The Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act."[1]
NONPROFIT EMERGENCY MEDICAL SERVICES AGENCY
An entity that is chartered as a nonprofit corporation and engages in the service of providing emergency medical services to patients within this commonwealth by operating any of the following:
A. 
An ambulance.
B. 
An advanced life support squad vehicle.
C. 
A basic life support squad vehicle.
D. 
A quick response service.
E. 
A special operations EMS service. This subsection includes, but is not limited to:
(1) 
A tactical EMS service;
(2) 
A wilderness EMS service;
(3) 
A mass-gathering EMS service; and
(4) 
An urban search and rescue EMS service.
F. 
A vehicle or service which provides emergency medical services outside of a health care facility, as prescribed by the Department of Health by regulation.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied as the domicile of an active volunteer.
QUALIFIED VOLUNTEER
A Township resident that has served as an active volunteer, in good standing, as so certified under this chapter, during the preceding calendar year, for a Township volunteer fire company and/or a nonprofit emergency medical services agency.
TAX CREDIT
The earned income tax credit and/or the real property tax credit granted hereunder.
TOWNSHIP
The Township of Abington, Montgomery County, Pennsylvania.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency.
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 Township.
VOLUNTEER SERVICE CREDIT PROGRAM
The program established pursuant to this article to determine the active status of a volunteer.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. The Township of Abington hereby establishes a Volunteer Service Credit Program.
B. 
Limitations. The tax credits established by this chapter may be used against the qualified volunteer's tax liability for the current taxable year and every taxable year the individual is qualified as a qualified volunteer. The tax credits established by this chapter shall remain in effect unless and until the Township repeals this chapter.
A. 
Qualifying volunteer criteria. To be a qualifying volunteer under this chapter, an individual must:
(1) 
Be a Township resident; and
(2) 
Have served as an active volunteer, in good standing, as so certified under this chapter, during the preceding calendar year, for a Township volunteer fire company and/or a nonprofit emergency medical services agency.
B. 
Joint tax return. A qualified volunteer may claim a tax credit provided for in this chapter when filing a joint return. The tax return form shall provide a mechanism for separating the liability of an individual for any earned income tax imposed by the school district of residence from the liability of an individual for any earned income tax imposed by the Township. The tax credit shall only be applicable to the earned income tax imposed by the Township.
C. 
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 chapter shall be eligible for such tax credits for the succeeding five tax years. The injured active volunteer must submit a new application each year as set forth herein in order to qualify for the tax credits described herein.
D. 
Eligibility period. The eligibility period for the 2017 calendar year shall be from January 20 through December 31. For 2018 and subsequent years, the eligibility period shall be from January 1 through December 31 of each calendar year. An active volunteer must meet the minimum criteria, set by resolution of the Board of Commissioners, during the eligibility period to qualify for the tax credits established by this chapter.
E. 
Recordkeeping. The Chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency, as applicable, shall keep specific records of each active volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to review by the Board of Commissioners of the Township of Abington, the State Fire Commissioner and the State Auditor General. The Chief or supervisor, as applicable, shall annually transmit to the Township Manager a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Township no later than January 7 of each year. The Chief or supervisor, as applicable, shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
F. 
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 distributed, by the appropriate Chief of the Township's five volunteer fire companies or the Township's nonprofit emergency medical services agency, as applicable.
G. 
Criteria revision. The Board of Commissioners reserves the right to revise the criteria for certification of a qualifying volunteer, by resolution, in whole or in part, at its sole discretion.
A. 
To receive certification as a qualifying volunteer under this chapter, an individual must meet the qualifying volunteer criteria set forth by resolution 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 volunteer fire company or nonprofit emergency medical services agency, as applicable.
B. 
Thereafter, the Fire Company's Chief or the Township's nonprofit emergency medical services agency chief, 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 Fire Company's Chief or the Township's nonprofit emergency medical services Chief, as applicable, shall forward all applications received, with all supporting documentation, to the Board of Commissioners.
D. 
The Board of Commissioners shall review all 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 Commissioners shall be eligible to receive the earned income tax credit and/or 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.
E. 
Official Tax Credit Register. The Township shall keep an Official Tax Credit Register of all qualified volunteers that were issued tax credit certificates. The Township Manager shall issue updates, as needed, of the Official Tax Credit Register to the following:
(1) 
Township Board of Commissioners;
(2) 
Chief of the volunteer fire companies;
(3) 
Chief or supervisor of the nonprofit emergency medical service agency;
(4) 
Tax officer for the Township Tax Collection District.
A. 
Tax credit. Each qualified volunteer who has been certified under the Volunteer Service Credit Program shall be eligible to receive a tax credit of up to 20% of earned income tax credit per year, not to exceed $1,000, of the Township portion of any earned income tax 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. A qualified volunteer with a tax credit certificate may file a claim for the tax credit on their Township earned income tax liability when filing a final local return for the preceding calendar year.
C. 
Rejection of tax credit claim.
(1) 
The Township Tax Collector shall reject a claim for a tax credit if the taxpayer is not on the Official Tax Credit Register issued by the Board of Commissioners.
(2) 
If the Township Tax Collector rejects the claim, the taxpayer shall be notified in writing of the decision. The notice shall include the reasons for rejection and provide the method of appealing the decision pursuant to § 152-89 hereof.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Township Tax Collector.
A. 
Tax credit. Each qualified volunteer who has been certified under the Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 20% of the Township tax liability on qualified real property. This tax credit shall not apply to any other tax liability imposed upon the qualified real property. If the tax is paid in the penalty period, the tax credit shall only apply to the base tax year liability.
B. 
Claim. A qualified volunteer with a tax credit certificate may file a claim for the tax credit on their qualified real property tax liability for the Township's real estate tax levy. The tax credit shall be administered as a refund.
(1) 
The qualified volunteer shall file the following with the Township Manager or the Township Tax Collector:
(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 chapter.
(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.
(1) 
The Township Tax Collector shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B.
(2) 
If the Township Tax Collector 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 § 152-89 hereof.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Township Tax Collector.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 152-87 hereof shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3) 
All appeals of decisions under § 152-87 hereof shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8241 et seq.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 152-88 hereof shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3) 
All appeals under § 152-88 hereof 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."
Within 10 days of the Board of Commissioners' 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 chapter commits a misdemeanor of the first degree punishable by a fine of $2,500.