SB283 Summary

• Provides annual state income tax credits to qualified volunteer firefighters and organized rescue squad members who complete approved training for tax years beginning January 1, 2023.

• Qualified firefighters or EMT-Basic members receive a $300 annual tax credit; those certified as Firefighter II or licensed as Advanced EMT or EMT-Paramedic receive $600 annually.

• Applicants must submit proof of at least 30 hours of approved training each year, which must be pre-approved by their volunteer fire department or rescue squad.

• Requires the Department of Revenue to provide a standardized certificate format that applicants and certifying supervisors must sign; failure to submit the required certificate results in automatic denial of the credit.

• The act becomes effective on the first day of the third month following passage and approval by the Governor.