MI HB4366

Allows qualified volunteer firefighters and emergency medical services personnel to claim a $250 tax credit against Michigan income tax for tax years beginning after December 31, 2017

Extends credit eligibility to paid firefighters or EMS personnel who volunteer for another organized fire department, provided they are included on the list required under the volunteer firefighter and emergency medical services personnel incentive act

Defines "emergency medical services personnel" as medical first responders, emergency medical technicians, paramedics, or EMS instructor-coordinators licensed under Michigan public health code part 209

Defines "firefighter" as organized fire department members responsible for fire extinguishment, prevention, detection, and enforcement of fire laws, but excludes those without direct fire suppression duties

Allows refund of any credit amount exceeding the taxpayer's annual tax liability; bill takes effect only if House Bill 4367 is enacted into law