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A. Tax Credit. Each active volunteer who has been certified under the Township’s Volunteer Service Tax Credit Program shall be eligible to receive a tax credit of up to two hundred fifty dollars ($250.00) of the 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. An active volunteer with a tax credit certificate may file a claim for the tax credit as to the volunteer’s local earned income tax liability when filing a final return for the preceding calendar year with the tax officer for the Smithfield Tax Collection District.

C. Rejection of Tax Credit Claim.

1. 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 Township Secretary.

2. 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 Section 105 of this Chapter.

3. Taxpayers shall have thirty (30) calendar days to appeal the decision of the Tax Officer. (Ord. 233, 4/10/2019, §1 (Exh. A))