Bill > LB115

This bill modifies the Volunteer Emergency Responders Incentive Act by increasing the income tax credit for volunteer emergency responders from $250 to $1,000 and simplifying the eligibility criteria. Specifically, the bill changes the tax credit language to provide $1,000 for any taxable year that a volunteer member is included on a certified list of active emergency responders, rescue squad members, or volunteer firefighters, rather than the previous requirement of waiting until the second year of service. The certification process remains the same, requiring the department's certification administrator to file a list with the Department of Revenue by February 15, and volunteer members must include a copy of their certification with their state income tax return to claim the credit. The bill aims to provide greater financial recognition and support for volunteer emergency responders who provide critical services to their communities.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59233