Bill > LC1628

This bill establishes a $1,000 tax credit for volunteer firefighters and emergency care providers in Montana, designed to encourage and support volunteer emergency service personnel. To qualify, a taxpayer must be an active, unpaid member of the same volunteer fire company or emergency medical service for an entire calendar year and complete a minimum of 30 hours of specified training. The credit can be claimed even if the taxpayer has no taxable income, and any excess credit amount will be refunded. A taxpayer cannot claim the credit for both volunteer firefighting and emergency care provider roles simultaneously. The bill requires taxpayers to provide documentation proving their active membership and training hours when claiming the credit. The legislative intent is to help retain existing volunteers and recruit new ones to these critical emergency service roles. The tax credit will be subject to periodic review by the revenue interim committee and will apply to income tax years beginning after December 31, 2025, with a termination date of December 31, 2031. The credit will be integrated into Title 15, chapter 30 of Montana's tax code.

https://bills.legmt.gov/#/lc/bill/2/LC1628