HB345 Summary

• Provides an income tax credit to volunteer firefighters on the active roster of state-certified volunteer fire departments or combination fire departments who complete a minimum of 30 training hours in a calendar year.

• Credit amounts vary by certification level: $200 per year for volunteer firefighters, $400 per year for certified volunteer firefighters, and $600 per year for volunteer firefighters I or II.

• Requires qualifying taxpayers to maintain certified copies of their training hours and provide them to the Department of Revenue upon request.

• Establishes a Class A misdemeanor penalty for any person who knowingly falsifies training hours to fraudulently claim the credit.

• Grants the Department of Revenue authority to adopt rules implementing the program; becomes effective on the first day of the third month after passage and approval by the Governor.