Bill > A07655

This bill provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought. "Qualifying service" is defined as being a member in good standing with a volunteer fire department or volunteer ambulance service for at least one year, having completed all required training courses, being certified by the county's chief emergency service coordinator, and attending at least 55% of the activities of the volunteer organization they are a member of. The bill applies to taxable years beginning on or after January 1, 2020.