MI HB5751

Creates a $250 tax credit for qualified volunteer firefighters and emergency medical services personnel for tax years beginning after December 31, 2016.

Allows paid firefighters or emergency medical services personnel who volunteer for another organized fire department to claim the credit if included on the list provided to the department under the volunteer firefighter and emergency services personnel incentive act.

Permits refund of any credit amount that exceeds the taxpayer's tax liability for the year.

Defines "emergency medical services personnel" as medical first responders, emergency medical technicians, paramedics, or EMS instructor-coordinators licensed under the public health code.

Defines "firefighter" as organized fire department members with direct responsibility for fire suppression, prevention, detection, or enforcement of fire laws, excluding administrative personnel without direct fire suppression involvement.