Bill Text: MI HB4367 | 2017-2018 | 99th Legislature | Introduced
Bill Title: Individual income tax; other; volunteer firefighter and emergency medical services personnel incentive act; establish. Creates new act. TIE BAR WITH: HB 4366'17
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-03-21 - Bill Electronically Reproduced 03/16/2017 [HB4367 Detail]
Download: Michigan-2017-HB4367-Introduced.html
HOUSE BILL No. 4367
March 16, 2017, Introduced by Reps. Cochran and Kosowski and referred to the Committee on Tax Policy.
A bill to create an incentive program; to encourage
firefighters and emergency medical services personnel to volunteer;
to provide for the powers and duties of certain state agencies,
local units of government, and others; and to allow certain tax
credits.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"volunteer firefighter and emergency medical services personnel
incentive act".
Sec. 3. As used in this act:
(a) "Emergency medical services personnel" means a medical
first responder, emergency medical technician, emergency medical
technician specialist, paramedic, or emergency medical services
instructor-coordinator licensed under part 209 of the public health
code, 1978 PA 368, MCL 333.20901 to 333.20979.
(b) "Emergency response call" means any dispatch involving an
emergency activity that an emergency medical services personnel or
firefighter is directed to do by the chief of the organized fire
department, an emergency medical services personnel, or a public
safety official.
(c) "Firefighter" means a member, including volunteer members
and members paid on call, of an organized fire department who is
responsible for, or is in a capacity that includes responsibility
for, the extinguishment of fires, the directing of the
extinguishment of fires, the prevention and detection of fires, and
the enforcement of the general fire laws of this state. Firefighter
does not include a person whose job description, duties, or
responsibilities do not include direct involvement in fire
suppression.
(d) "Life support agency" means that term as defined in
section 20906 of the public health code, 1978 PA 368, MCL
333.20906.
(e) "Local unit of government" means a county, city, village,
charter township, or township.
(f) "Organized fire department" means that term as defined in
section 1 of the fire prevention code, 1941 PA 207, MCL 29.1.
(g) "Participation drill" means a regular monthly drill used
for instructional and educational purposes, as well as mock
emergency response exercises to evaluate the efficiency or
performance by the personnel of an organized fire department or
life support agency.
(h) "Qualified volunteer" means a volunteer firefighter or
volunteer emergency medical services personnel who meets the
minimum annual active service requirements established in this act
to be considered a volunteer.
(i) "Volunteer" means an individual who serves as an active
firefighter or emergency medical services personnel and whose only
compensation for those services is reimbursement for reasonable
expenses incurred in the performance of those services or
reasonable benefits and fees for those services that are
customarily paid by employers in connection with the performance of
those volunteer services.
Sec. 5. (1) Each organized fire department and life support
agency shall designate 1 member of the organized fire department or
life support agency to serve as the certification administrator.
The certification administrator shall keep and maintain records on
the activities of all volunteers and award points for activities as
provided in section 7.
(2) The certification administrator shall provide each
volunteer with notice of the total points he or she has accumulated
during each 6-month period during each year. No later than 30 days
following the end of each calendar year of service, the
certification administrator shall forward a written report to the
local unit of government served by the organized fire department or
life support agency specifying the name of each volunteer, the
number of points accumulated by each volunteer during the year of
service, and the names of those volunteers who have met the minimum
annual active service requirements established in this act to be
deemed a qualified volunteer. At the time of the filing of the
report, the certification administrator shall notify each volunteer
whose name does not appear on the list of qualified volunteers that
he or she did not satisfy the minimum annual active service
requirements and is not a qualified volunteer in writing by mailing
the notification by first-class United States mail, postage
prepaid, to the last known address of that volunteer.
(3) The governing body of the local unit of government served
by the organized fire department or life support agency shall
approve and certify the list of those qualified volunteers by
February 10 of the following calendar year.
Sec. 7. (1) The minimum annual active service requirements
shall be based on a total of 100 possible points each year. A
volunteer must accumulate at least 50 points out of the possible
100 points during a year of service in order to qualify as a
qualified volunteer and to be eligible for the income tax credit
under section 254 of the income tax act of 1967, 1967 PA 281, MCL
206.254. Subject to subsection (2), the certification administrator
shall award points as follows:
(a) Twenty-five points shall be awarded to a volunteer for
responding to 10% of the emergency response calls that are
dispatched from his or her organized fire department or life
support agency, whichever is applicable, during a year of service.
No points shall be awarded for responding to less than 10% of the
emergency response calls.
(b) A maximum total of not more than 25 points may be awarded
for participation in training courses as follows:
(i) For courses under 20 hours in duration, 1 point shall be
awarded per 2 hours in the course, with a maximum of 5 points
awarded per course.
(ii) For courses that are at least 20 hours but less than 40
hours in duration, 5 points shall be awarded, plus 1 point for each
hour after the first 20 hours in the course, with a maximum of 10
points awarded per course.
(iii) For courses over 40 hours in duration, 15 points shall
be awarded per course.
(c) A maximum total of not more than 20 points may be awarded
for participation in drills. One point shall be awarded for each
participation drill that lasts at least 2 hours.
(d) A maximum total of not more than 10 points may be awarded
for attending official meetings of the organized fire department or
life support agency. A volunteer shall be awarded 1 point for each
official meeting attended during the year.
(e) A fixed award of 10 points shall be awarded for completion
of a term in an elected or appointed position within the organized
fire department or life support agency.
(f) A maximum total of not more than 10 points may be awarded
for participation in activities of fire prevention communicated to
the public, at open houses, or at speaking engagements on behalf of
the organized fire department, presenting fire or rescue equipment
at a parade or other public event, attendance at the statewide
annual meeting, attendance at a meeting of a local unit of
government on behalf of the organized fire department or life
support agency, or other activities related to fire prevention or
emergency services not covered in this subdivision. One point shall
be awarded for each activity, but no more than 1 point shall be
awarded per day.
(2) The certification administrator shall only award points
under 1 subdivision for activities that may qualify a volunteer to
receive points in more than 1 of the categories described in
subsection (1)(a) through (f).
Sec. 9. Each local unit of government shall file with the
department of treasury the certified list approved under section
5(3) of those qualified volunteers who are eligible for the credit
under section 254 of the income tax act of 1967, 1967 PA 281, MCL
206.254, for the immediately preceding calendar year of service no
later than February 15.
Enacting section 1. This act does not take effect unless
Senate Bill No.____ or House Bill No. 4366 (request no. 01712'17) of
the 99th Legislature is enacted into law.
