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IN HB1070

Bill

Official Source

Status

Introduced

12/5/2025

Primary Sponsor

Charles Moseley

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Volunteer firefighters in Indiana who serve at least 6 months during a taxable year are entitled to a $200 credit against their adjusted gross income tax liability
  • The credit cannot exceed the taxpayer's total adjusted gross income tax liability and cannot be carried forward, carried back, or refunded
  • Fire departments must issue a confirmation of service form to each volunteer firefighter before February 1 of each year
  • Volunteer firefighters filing paper returns must submit the confirmation of service; those filing electronically must retain it and provide upon request
  • Effective January 1, 2026 (retroactive), applying to taxable years beginning after December 31, 2025

Legislative Description

Income tax credit for volunteer firefighters.

Last Action

Representative Smaltz added as coauthor

1/8/2026

Committee Referrals

Ways and Means12/5/2025

Full Bill Text

No bill text available