Bill > S01178

This bill provides a tax credit to certain volunteer emergency personnel, including volunteer firefighters, volunteer ambulance workers, volunteer reserve force officers, auxiliary police officers, and volunteer emergency medical service personnel. The credit amounts range from $250 for one year of qualifying service to $2,500 for ten or more years of consecutive qualifying service. Qualifying service is defined as being a member in good standing for at least one year, completing required training, and attending at least 40% of the volunteer department's activities. The bill takes effect immediately.