Bill > HB1522

This bill provides a state income tax subtraction of $20 per hour, up to a maximum of 325 hours per taxable year, for bona fide volunteers who perform qualifying services. Qualifying services include volunteer firefighting and fire prevention, emergency medical services, auxiliary police services, and emergency rescue services. To be considered a "bona fide volunteer," an individual must be a qualified member of certain organizations or perform the qualifying services without compensation, except for reimbursement of expenses or reasonable benefits. This subtraction is available for taxable years beginning on or after January 1, 2023.