AR HB2105

Adds a $250 income tax credit against Arkansas income tax for qualifying volunteer firefighters under Arkansas Code Title 26, Chapter 51, Subchapter 5

Defines "volunteer firefighter" as a fire department or fighting unit member who actively engages in fire suppression, rescue, pump operation, or other firefighting activity and receives less than $5,000 in annual compensation from the department

Requires taxpayers to have served as a volunteer firefighter for a minimum of one year and complete at least 16 hours of training certified by the Arkansas Fire Training Academy in the taxable year to claim the credit

Limits the tax credit claimed in any tax year to not exceed the amount of income tax due by the taxpayer

Applies to tax years beginning on or after January 1, 2011, with the Department of Finance and Administration authorized to promulgate implementing rules