Bill > HB4432

This bill creates a new tax credit for qualified volunteers who serve as emergency medical services (EMS) personnel with a life support agency. Starting in tax year 2025, eligible volunteers can claim a $2,500 credit against their state income tax. To qualify, an individual must be an active volunteer serving at least 10 hours per month with a life support agency, be licensed as an EMS professional (such as an emergency medical technician or paramedic), and receive only minimal compensation like expense reimbursements or customary benefits. Paid EMS workers who also volunteer for a different agency can also claim the credit. Volunteers must obtain a signed statement from their agency's leadership confirming their service, training compliance, and volunteer status. If the credit amount exceeds the individual's tax liability, the excess will be refunded. The bill defines key terms like "emergency medical services personnel," "life support agency," and "qualified volunteer" by referencing existing state public health code definitions, ensuring clear and precise application of the tax credit.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4432