(a) General rule.--A governing body that establishes a tax credit under this chapter shall adopt, by ordinance or resolution, a process for rejecting a claim by an active volunteer who does not satisfy all of the criteria established under this chapter for each type of tax credit provided under this chapter. (b) Appeal.--An active volunteer shall have the right to appeal a claim that has been rejected by a governing body. The governing body shall establish, by ordinance or resolution, the procedure by which a rejected claim can be appealed. (Oct. 29, 2020, P.L.739, No.91, eff. 60 days; Nov. 3, 2022, P.L.1674, No.104, eff. imd.) 2022 Amendment. Act 104 amended subsec. (a). 2020 Amendment. Act 91 amended subsec. (b). Cross References. Section 79A24 is referred to in section 79A32 of this title.
Pennsylvania Legal Code