Bill > S05679

This bill enacts the volunteer emergency services mileage reimbursement tax credit, which allows active volunteer firefighters or volunteer ambulance workers to claim a tax credit equal to the reasonable mileage allowance for each mile they have traveled using their personal vehicles in the fulfillment of their emergency response duties. The credit is available for taxable years beginning on or after January 1, 2024, and the reasonable mileage allowance cannot exceed the standard travel allowance for federal income tax purposes. To qualify, the volunteer must have been active for the entire taxable year and certified as an enrolled member of the incorporated volunteer fire company, fire department, or voluntary ambulance service.