Bill > HB2076

This bill adds a new state income tax subtraction of $2,000 for bona fide volunteers who perform qualifying emergency and public safety services, beginning in the 2026 tax year. The subtraction applies to individuals who volunteer for nonprofit organizations and perform services such as firefighting, fire prevention, emergency medical services, auxiliary police services, and emergency rescue services. A "bona fide volunteer" is defined as someone who receives only minimal compensation, such as expense reimbursements or modest benefits like length of service awards. The bill specifically includes all training and training-related activities required by law to perform these services as qualifying activities. This tax provision aims to recognize and provide a financial incentive for volunteers who contribute critical services to their communities without receiving substantial financial compensation, potentially helping to address volunteer recruitment and retention challenges in emergency services and public safety sectors.