Bill > S05564

This bill provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year. To qualify, the individual must have been a member in good standing with a volunteer fire department or volunteer ambulance service for at least one year, completed all required training courses, and attended at least 55% of the activities of the organization they are a member of. The exemption applies to taxable years beginning on or after January 1, 2020.