Bill > HB4008

This bill creates a new tax credit for qualified volunteers who serve as firefighters or emergency medical services (EMS) personnel in Michigan. Starting in tax year 2025, volunteers who serve at least 10 hours per month with an organized fire department or life support agency can claim a $2,500 credit on their state income taxes. To qualify, volunteers must be active members who receive only minimal compensation (such as expense reimbursements or standard benefits), and they must submit a signed statement from their department head verifying their service, training compliance, and volunteer status. The credit is fully refundable, meaning that if the credit amount exceeds the taxpayer's tax liability, they will receive the difference as a refund. The bill provides specific definitions for key terms like "firefighter," "emergency medical services personnel," "organized fire department," and "life support agency," and clarifies that paid personnel who also volunteer for another department can still claim the credit for their volunteer work. This legislation aims to recognize and incentivize the critical volunteer service provided by first responders in Michigan communities.

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4008