EF school board gets more details on proposed tax credit

Board members have discussed it with Commissioner Chris Thoma of Elizabeth Township, which offers a similar program.

A Volunteer Tax Credit Incentive Program received further consideration at Tuesday’s meeting of the Elizabeth Forward School Board.

The program, designed to promote volunteerism, would enact tax credits for volunteer members of fire departments, first responders and emergency medical services in the Elizabeth Township, Forward Township and Elizabeth Borough areas.

Residential real property owned and occupied as the domicile of an active volunteer also qualifies for the tax credit incentive. The school district would verify that an active volunteer is an owner-occupant of property within its jurisdiction.

Both the real property tax and fire tax credit will result in $300 each and will be limited to one per household.

“Elizabeth Forward School District deems it in the best interests of its residents to invest in the growth and development of its volunteer fire service, and it is the desire of the Board of School Directors to authorize a volunteer service credit against earned income tax liability in accordance with the Incentives for Municipal Volunteers of Fire Companies and Nonprofit Emergency Medical Services Agencies,” the resolution said.

Elizabeth Township adopted the program two years ago, giving $500 in Earned Income Tax credit as well as $500 in township real estate tax credit to volunteers in the area. Elizabeth Borough and Forward Township have also enacted some sort of fire/EMS tax credit.

Board members have been talking with Elizabeth Township Commissioner Chris Thoma about the best ways to implement the tax credit, and discussions were held to make the resolution option available for those who may have more than one family member in the fire department in their house.

They also discussed other ways to update the resolution, including clearly labeling which medical services the district will be helping, including Blaine Hill Volunteer Fire Company and Elizabeth Forward Fire Department, who both have medical teams.

“If you base it off one per house, you would be surprised it’s a family affair,” Thoma said. “They all do it. Their son, their daughter, they are all firefighters and things along those lines so, if you get one, it becomes the family business per se.”

According to Thoma, Elizabeth Township has five fire houses, Forward Township has two and Elizabeth Borough has one – leading to an estimated 60 to 70 people qualifying for the incentive.

According to the Pennsylvania Office of the State Fire Commissioner, Act 172 of 2016 establishes incentives for volunteers of fire companies and nonprofit emergency medical services agencies by providing municipalities with the option to offer a real estate or earned income tax credit to active members of volunteer fire companies and nonprofit emergency medical service agencies through a volunteer service credit program.

Each local government may choose whether to offer the earned income tax credit, the real estate tax credit or both. Active volunteers who meet the service credit criteria established by the local government in consultation with the fire chief or supervisor of the EMS agency are eligible for the tax credit, if offered by the local government.

Act 91 of 2020 expanded the tax relief incentive to counties and school districts, and established statewide reporting requirements on the tax credits. It also increased the allowable value of the real estate tax credit from 20% of the tax liability to 100% of the tax liability imposed by a local government.

Those applying must participate in at least 60 hours of service to the fire department per calendar year in order to receive the tax credit through the school district. Hours can be obtained by training or fundraising hours, attending meetings, repairing/cleaning/maintaining their station, vehicle and/or equipment.

Hours can also be obtained through administrative duties or paperwork and calls will equate to one hour per call regardless of the length of the call.

Volunteers who have met the minimum program criteria shall sign and submit an application for certification to their chief or supervisor using a form provided by the School District. For 2025, and each subsequent year thereafter, the eligibility period shall run from Jan. 1 until Dec. 31.

The chief or supervisor shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program and forward it to the School District’s Board Secretary or designee. Application deadlines have not been finalized yet.

In other business:

• Renovations have been made to Elizabeth Forward Middle School’s auditorium, including removing the old seats and removing asbestos from the tile floors.

• A lot of interviews for teachers’ positions have been occurring. The district is considering adding another William Penn Elementary fifth-grade teacher next week if enrollment numbers go up.

• The district’s new director in digital teaching and learning, Alison DeMarco, started Monday. Assistant superintendent Dr. Mary Carole Perry said DeMarco is really excited about being in the district.