Bill > SB00050

This bill amends Section 12-701 of the general statutes to create a personal income tax deduction for stipends received by volunteer firefighters or volunteer ambulance members. A stipend is a fixed sum of money paid regularly, often to a person in training or to someone performing a service. This deduction applies to stipends paid by a municipality, a volunteer fire department, or a volunteer ambulance association, as long as the volunteer does not receive more than $15,000 from these entities for other duties performed. The purpose of this legislation is to provide a tax benefit to these essential volunteers.

Budget and Finance

https://www.cga.ct.gov/asp/cgabillstatus/cgabillstatus.asp?selBillType=Bill&bill_num=SB00050&which_year=2026