Bill > S00324

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 claimed. To qualify, an 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, 2024.