Bill Title: Tax credit for volunteer firefighters and EMTs. Provides that an individual who is an active volunteer firefighter or an active volunteer emergency medical technician, and who participates in at least 33% of a department's combined total of emergency responses and training sessions during the year, is entitled to a credit of $2,000 against the individual's adjusted gross income tax liability each taxable year. Provides that confirmation of an individual's service for purposes of the credit must be affirmed under penalties of perjury by the chief of the volunteer fire department.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-01-06 - First Reading: referred to Committee on Tax & Fiscal Policy [SB0121 Detail]

Text: Latest bill text (Introduced) [PDF]

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