[Adopted 6-25-2018 by Ord. No. 2018-006[1]]
[Amended 7-20-2021 by Ord. No. 2021-02]
Each qualifying volunteer of the Upper Gwynedd Township Fire
Department, North Penn Fire Department, and the Volunteer Medical
Services Corps of Lansdale, who is certified as such in accordance
with the provisions of this article, shall be entitled to receive
an earned income tax credit in an amount of up to $1,000 per year.
The credit shall be applied to that portion of the earned income tax
that is payable to Upper Gwynedd Township and cannot exceed the volunteers'
liability to the Township, for the earned income tax due on wages/net
profits earned in that tax year. By ordinance, the Board of Commissioners
may adjust the amount of the earned income tax credit at any time,
in its sole discretion.
[Amended 7-20-2021 by Ord. No. 2021-02]
Each qualifying volunteer of the Upper Gwynedd Township Fire
Department, North Penn Fire Department, and the Volunteer Medical
Corps of Lansdale, who is certified as such in accordance with the
provisions of this article, shall be entitled to receive a tax credit
of up to 20% of the real estate taxes paid by that volunteer to Upper
Gwynedd Township. By ordinance, the Board of Commissioners may adjust
the amount of the real estate tax credit at any time, in its sole
discretion.
As used in this article, the following terms shall have the
meanings indicated:
An Upper Gwynedd Township resident who has attained annually
50 participation points pursuant to the PA Act 172 of 2016 Active
Volunteer Service Credit Program attached hereto as Exhibit A.[1] The volunteer must serve as an active volunteer in good
standing for the entire calendar year. By resolution, the Board of
Commissioners reserves the right to revise the minimum participation
score and/or any of the criteria utilized in the Length of Service
Award Program, or to create other qualifying criteria to be utilized
in lieu of the Length of Service Award Program criteria, in whole
or in part, at its sole discretion.
An Upper Gwynedd Township resident who as an active volunteer
has been injured during a response to an emergency call and who can
no longer serve as an active volunteer because of the injury. A volunteer
so injured and unable to serve shall be deemed a qualifying volunteer
until December 31 of the year of the fifth anniversary of the date
of injury.
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter.
[Amended 7-20-2021 by Ord. No. 2021-02]
On or before January 15 of each year, volunteers shall sign
and submit an application for a qualifying volunteer to the Fire Chief
of the Upper Gwynedd Fire Department, the Fire Chief of North Penn
Fire Department, or to the Chief of the Volunteer Medical Services
Corps of Lansdale. The Chief shall review all applications submitted,
sign each application, and indicate on each application if he recommends
the volunteer to be certified as a qualifying volunteer. On or before
January 30 of each year, the Chief shall forward all applications
received, with all supporting documents, to the Board of Commissioners.
The Board of Commissioners shall review the applications and supporting
documentation and shall, by motion of the Board, certify all qualifying
volunteers, on or before March 1 of each year. Only those volunteers
certified by the Board of Commissioners shall receive their tax credits
under the Volunteer Tax Credit Program. The earned income tax credit
may be utilized for any earned income taxes paid or payable to the
Township for the previous calendar year only. The real estate tax
credit may be utilized for real estate taxes payable to the Township
during the calendar year of the Board of Commissioners' certification.
A volunteer may appeal the decision of the Board of Commissioners
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 date the Board of Commissioners certifies
qualifying volunteers, the Township Secretary shall issue an exemption
certificate to each qualified volunteer, which shall be in a form
acceptable to the Tax Collector appointed by the Montgomery County
Tax Collection Committee to collect earned income tax. The real estate
tax credit exemption shall be submitted by the Township Secretary
to the Upper Gwynedd Township Tax Collector for real estate taxes
in a form acceptable to the Tax Collector.
