Bill > HB491

This bill provides a state income tax subtraction of $2,000 per taxable year for bona fide volunteers who perform qualifying services, defined in the bill as volunteer firefighting and fire prevention services, emergency medical services, auxiliary police officer services, ambulance services, emergency rescue services, and all training and training-related activities required by law to perform such qualifying services. To be considered a "bona fide volunteer," the individual must perform these qualifying services and receive only reimbursement for reasonable expenses or reasonable benefits, such as length of service awards, as compensation.