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An ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Chapter 475, entitled “Taxation,” by the creation of a new Article XII entitled “Volunteer Service Tax Credit Program” in order to establish a uniform program of Allegheny County real property tax incentives for certain volunteer service providers.
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Whereas, under the terms of Act 172 of 2016, now codified at 35 Pa.C.S.A. §79A01, et. seq., the Pennsylvania General Assembly authorized certain municipal tax credits for volunteers serving in fire departments and EMS providers; and
Whereas, pursuant to 35 Pa.C.S.A. §79A13 (as amended in 2020), “[t]he governing body of a municipality may provide, by ordinance or resolution, for a tax credit against real property tax to be granted to an active volunteer. The tax credit shall apply to tax levied on residential real property owned and occupied by an active volunteer who is certified under section 79A23 (relating to certification). The amount of the tax credit authorized by an ordinance or resolution may not exceed 100% of the tax liability of the active volunteer.”; and
Whereas, Allegheny County meets the definition of “municipality” contained within 35 Pa.C.S.A. §79A03: “[a]ny county, city, borough, incorporated town, township, home rule municipality, optional plan municipality, optional charter municipality, similar general purpose unit of government which may be created or authorized by statute or any school district.”; and
Whereas, Allegheny County Council meets the definition of “governing body” provided in the same section, as it is “[a] governing body of a county, city council, borough council, incorporated town council, board of township commissioners, board of township supervisors, governing body of a school district, governing council of a home rule municipality or optional plan municipality or a governing council of any similar purpose government which may ...
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