Bill > HB129

This bill provides a state income tax subtraction of $3,000 for qualified volunteer firefighters and volunteer emergency care providers in Montana, with specific eligibility requirements. To qualify, a taxpayer must be an active, unpaid member of the same volunteer fire company or emergency medical service for the entire calendar year, and must complete a minimum of 30 hours of training as specified by state regulations for their respective volunteer role. The bill allows for an annual inflation adjustment to the subtraction amount, which will be calculated by the state department of revenue and rounded to the nearest $10. This tax benefit is designed to support and incentivize emergency response volunteers by providing a financial recognition of their service. The bill will become effective January 1, 2026, and will apply to income tax years beginning after December 31, 2025, with a current expiration date of June 30, 2025, meaning the legislature will need to renew the provision to continue offering the tax benefit beyond that date.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC0940