Bill > A04094

This bill enacts the Volunteer Emergency Services Mileage Reimbursement Tax Credit, which allows active volunteer firefighters or volunteer ambulance workers to claim a credit against their state income tax equal to the reasonable mileage allowance for miles traveled in their personal vehicles while fulfilling their emergency response duties. To be eligible, the volunteer must have been active for the entire tax year and certified by the governing body of the fire company, department, or ambulance service they are enrolled in. The credit amount cannot exceed the standard federal travel allowance for mileage, and any excess credit can be treated as an overpayment to be refunded, though no interest will be paid.