Bill Text: IN HB1525 | 2011 | Regular Session | Introduced

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Bill Title: Volunteer firefighter tax deduction.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-01-20 - First reading: referred to Committee on Ways and Means [HB1525 Detail]

Download: Indiana-2011-HB1525-Introduced.html

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Introduced Version

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HOUSE BILL No. 1525

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DIGEST OF INTRODUCED BILL

Citations Affected: IC 6-3-2-21.

Synopsis: Volunteer firefighter tax deduction. Provides an individual income tax deduction of up to $2,000 for income received by an individual for service as a volunteer firefighter or a police reserve officer.

Effective: January 1, 2012.

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Battles

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    January 20, 2011, read first time and referred to Committee on Ways and Means.

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Introduced

First Regular Session 117th General Assembly (2011)

PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2010 Regular Session of the General Assembly.

HOUSE BILL No. 1525

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    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-3-2-21; (11)IN1525.1.1. -->     SECTION 1. IC 6-3-2-21 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2012]: Sec. 21. (a) This section applies to a taxable year that begins after December 31, 2011.
    (b) Each taxable year, an individual is entitled to an adjusted gross income tax deduction for the first two thousand dollars ($2,000) of income received during the taxable year by the individual for the individual's service as:
        (1) a volunteer firefighter (as defined in IC 36-8-12-2); or
        (2) a police reserve officer under IC 36-8-3-20.