[Adopted 12-15-2021 by Ord. No. 135]
The Middlesex Township Board of Supervisors hereby establishes
a volunteer service credit program. The goal of the program is to
encourage membership and service in the Middlesex Township Volunteer
Fire Company.
The following words and phrases when used in this article shall
have the meanings given to them below unless the context clearly indicates
otherwise.
A volunteer member for the Middlesex Township Volunteer Fire
Company which provides who has complied with, and is certified under,
the volunteer service credit program.
The Middlesex Township Board of Supervisors.
The Chief of the Middlesex Township Volunteer Fire Company.
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, as codified in Chapter 155, Part II, of the Code of the Township of Middlesex. Also referred to as "EIT."
The timeframe when volunteers may earn credit under the volunteer
service credit program.
A volunteer who responds to an emergency call with the Middlesex
Township Volunteer Fire Company.
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 was located when the call was received.
The person or entity appointed pursuant to the Local Tax
Enabling Act by the Township to collect the earned income tax.
A member of the Middlesex Township Volunteer Fire Company.
The Board shall establish, by resolution, the annual minimum
criteria that must be met to qualify for the credit under the program
for the subsequent tax year, 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 the Middlesex
Township Volunteer Fire Company.
The total amount of the tax credit against earned income tax
shall be two-hundred and fifty dollars and no cents ($250.00). If
an individual's earned income tax liability is less than $250.00,
the individual's tax credit must equal the individual's
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.
Volunteers that have met the program criteria of the volunteer
service credit program shall sign and submit an application, created
and approved by the Township for certification to the Chief of the
Volunteer Fire Company.
A.
Fire Company review and approval. The Chief of the Volunteer Fire
Company 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 Director of Fire and Emergency Services
for final review and processing.
B.
Township review and approval. The Township Manager shall cross reference
the eligibility list with the applications and submit a list of volunteers
eligible for the credit issuance of tax credit certificates.
C.
Submission. Applications shall be accepted no later than October
31 for the credit in the subsequent tax year.
The volunteer service credit program is available to residents
of the Township who successfully are or become volunteers of the Middlesex
Township Volunteer Fire Company and meet the program criteria.
A.
Eligibility list. A notarized list of eligible active volunteers
shall be submitted by the Chief of the Volunteer Fire Company to the
Director of Fire and Emergency Services 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 Volunteer Fire Company
facilities.
B.
Injured volunteers. An active volunteer who (1) is 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, provided:
(1)
The injury occurred while responding to, participating in, or returning
from an emergency response call.
(2)
The injured volunteer provides documentation from a licensed physician
with the application for credit, stating that their injury prevents
the volunteer from performing duties of an active volunteer.
(3)
The injured volunteer annually submits an application 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.
The injured volunteer shall be deemed an active volunteer for
that tax year when injured and up to a maximum of five subsequent
tax years.
A.
A volunteer must meet the minimum criteria, set by resolution under
this section, during the eligibility period to qualify for the credit.
B.
The eligibility period for qualifications to be earned and/or satisfied
shall be October 1 through September 30, for the credit to be taken
in the subsequent tax year. In the first effective year for the credit
in the tax year commencing January 1, 2022, the eligibility period
shall be October 1, 2020, through September 30, 2021.
A.
The Chief of the Volunteer Fire Company, 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 Middlesex Township, the
State Fire Commissioner and the State Auditor General.
The Township Manager, or his/her designee shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates, which shall be available to the Board, the Director
of Fire and Emergency Services, Middlesex Township, the Chief; and
the Middlesex Township Tax Collection Officer, as requested.
A.
The Tax Collection 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.
B.
If the Tax Collection 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 § 155-66.
C.
Taxpayers shall have 30 days to appeal the decision of the Tax Collection
Officer.
A.
Any taxpayer aggrieved because a credit was denied shall have a right
to appeal said decision. The taxpayer shall have 30 days to appeal
in writing a decision or rejection of claim for credit. All appeals
of decisions under §§ 24-804, 24-810 shall follow the
provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the
Local Taxpayers Bill of Rights.
B.
Any volunteer denied a credit because he or she was determined to
be ineligible because he or she (1) is not an active volunteer; or
(2) did not complete the program criteria, may appeal to the Board
of Supervisors. The appeal shall be in writing submitted to the Director
of Fire and Emergency Services no more than 10 days following notice
of the determination of ineligibility, or by not later than November.
The decision of the Board of Supervisors is final.
