(A) Definitions.
(1) Except as specifically stated in this section, terms in this section shall have the same meaning as set forth in Act 172 of 2016, being 35 Pa.C.S. §§ 79A01 et seq.
(2) VOLUNTEER FIRST RESPONDERS shall mean uncompensated first responders in fire, rescue, fire police or emergency management within the township who perform their services without compensation and are otherwise qualified to receive the benefits as set forth hereinafter.
(3) The use of the word “he” in this section, shall be interpreted to include the term “she”. It is intended that the benefits of this section should to apply to township volunteers first responders irrespective of gender.
(4) Where two or more eligible first responders reside in the same household, each shall be eligible for the full benefit as described herein in the same manner and amount to which they would be eligible if they did not co-habitate with another eligible first responder.
(B) Qualified participants.
(1) Volunteer first responders eligible for the tax credit provided by this section shall be limited to only those persons who provide at least 100 hours annually of volunteer services, for time and hours spent in first responses to emergencies and various support activities authorized by the township, including, but not limited to, fund raising and work details and any of the qualifying activities set forth in § 79A21 of Act 172, being 35 Pa.C.S. §§ 79A01 et seq.
(2) The tax credit provided by Act 172, being 35 Pa.C.S. §§ 79A01 et seq. is for residents of the township engaged in volunteer work for the benefit of township residents, as a reimbursement of real property and earned income taxes paid to the township. The tax credit does not apply to any other taxes or taxes assessed in other municipalities.
(3) Volunteer first responders are only eligible to count time which is not reimbursed or paid. Reimbursement of expenses shall not disqualify an otherwise qualified volunteer first responder.
(C) Required level of activity and certification.
(1) A qualified volunteer first responder shall provide certification as specified in Act 172, being 35 Pa.C.S. §§ 79A01 et seq. showing at least 100 hours of activities in support of the volunteer first responder organization to which he or she belonged in the prior year. A volunteer first responder who has previously qualified for the tax credit but who has since become injured to the extent that he or she is unable to continue to participate in any fire company activities shall remain eligible for certification for a period of five years from the time he or she is first injured.
(2) The township volunteer fire companies shall be responsible for maintaining a list of activities and time spent by each qualified volunteer first responder who is a member of their organization.
(3) Certifications shall be due by the end of the month of January of each year, for the prior year, and shall be submitted on a form acceptable to the township. The list shall be certified by the Chief and President of the volunteer fire company under penalty of law for false statements to governmental authorities. The Supervisors shall vote to accept or reject the persons named on the list at their next meeting following receipt of the list.
(4) Individual volunteer first responders seeking the tax credit shall submit an application stating under penalty of law for false statements, that he or she has performed the hours of service recorded in the fire company log during the year preceding and provide a receipt of township real estate taxes paid for the current year and/or earned income taxes paid to the township for the prior year. Such applications must be submitted no later than June 1 of any given year. Applications received after June 1 will be denied.
(D) Amount of tax credit.
(1) Earned income tax credit. The qualified volunteer first responder who has provided proper document certification on or before June 1 shall receive a reimbursement against earned income tax paid to the township in the amount of up to $200 provided that if an individual’s tax liability is less than $200, then the credit shall be equal to that lesser amount due.
(2) Real estate tax credit. The qualified volunteer first responder who has provided proper document certification on or before June 1 shall receive reimbursement of township real property tax paid against property in the township which the qualified volunteer first responder both owns and resides in. The amount of the credit is 20% of the township realty tax paid.
(E) Rules and forms. The Township Supervisors are hereby authorized to adopt such rules and regulations and prescribe such forms for the implementation of this section, by motion at a public meeting as the Supervisors shall find to be helpful and convenient in effectuating the purposes of this section and Act 172 of 2016, being 35 Pa.C.S. §§ 79A01 et seq.
(F) Appeal of adverse decision. Any person aggrieved by a denial of the tax credit provided for in this section may request a hearing pursuant to the Local Public Agency Law, 2 Pa.C.S.A. §§ 551 et seq. The hearing may be held by the Supervisors, or any person designated by the Supervisors to act as Hearing Officer. A request for such a hearing shall be made no later than 30 days following the designation of persons entitled to tax credits by the Township Supervisors at a public meeting.
(G) Effective date. This section shall take effect on January 1, 2019 and apply to earned income taxes incurred in 2018 and apply to real estate taxes assessed and due in 2019.
(Ord. 700, passed 6-20-2018) Penalty, see § 32.99