Bill > S05335

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 the exemption is sought. To qualify, a person must have been a member in good standing of 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 department or service they are a member of. The bill applies to all taxable years beginning on or after January 1, 2022.