Bill > HB1183

This bill creates a new income tax credit for volunteer firefighters in Indiana, providing a $200 tax credit for active volunteer firefighters who serve for at least six months during a taxable year, beginning January 1, 2025. The credit can only be applied against the individual's adjusted gross income tax liability and cannot exceed the total tax owed or be carried forward to future years or refunded. To claim the credit, volunteer firefighters must obtain a confirmation of service form from their fire department before February 1st each year, which must be submitted with paper tax returns or retained for potential department review if filing electronically. The bill defines "fire department" and "volunteer firefighter" by referencing existing Indiana Code sections, and requires the state department to create a standard form for confirming volunteer service. The legislation includes an emergency declaration, signaling its immediate importance to the state's lawmakers.

Budget and Finance

https://iga.in.gov/legislative/2025/bills/house/1183/details