Bill > HB295

This bill creates a $500 refundable income tax credit for volunteer firefighters in Mississippi, meaning that qualifying volunteer firefighters can receive this credit against their state income taxes, and if the credit amount exceeds their tax liability, they will receive the remaining balance as a direct refund. To be eligible, taxpayers must provide documentation verified by their county fire coordinator confirming their active service as a volunteer firefighter, with the State Fire Marshal responsible for establishing specific qualification guidelines. The tax credit will become effective on January 1, 2026, and will be codified as a new section in Chapter 7, Title 27 of the Mississippi Code. This legislation aims to recognize and financially support volunteer firefighters who provide critical emergency services to their local communities without receiving regular compensation, potentially helping to recruit and retain these essential emergency personnel by offering a modest financial incentive for their volunteer service.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0295.xml