Bill > HB1070

This bill creates a new income tax credit for volunteer firefighters in Indiana, providing a $200 tax credit for individuals who serve as active volunteer firefighters for at least six months during a taxable year, beginning January 1, 2026. The credit can only be used to offset adjusted gross income tax and cannot be carried forward, carried back, or refunded if unused. To claim the credit, volunteer firefighters must obtain a confirmation of service form from their fire department before February 1st each year, which must be either submitted with paper tax returns or retained for potential department review if filing electronically. The bill defines "fire department" and "volunteer firefighter" by referencing existing Indiana Code sections, and limits the credit to the amount of tax liability after other credits have been applied. The legislation includes an emergency declaration, signaling its immediate importance, and is designed to provide financial recognition and support for volunteer firefighters who contribute to their local communities' public safety.

Budget and Finance

https://iga.in.gov/legislative/2026/bills/house/1070/details