Bill > S02245

This bill provides a tax credit of up to $1,100 to certain volunteer firefighters, volunteer ambulance workers, and volunteer emergency medical service personnel for their qualifying service. "Qualifying service" is defined as at least one year of membership in good standing with a volunteer department, completion of all required training courses, and attendance of at least 40% of the volunteer department's activities. The credit amount increases based on the number of consecutive years of qualifying service, starting at $200 for one year and reaching the maximum of $1,100 for ten or more years.