MI HB4008

Creates a $2,500 refundable income tax credit for volunteer firefighters and emergency medical services personnel beginning January 1, 2025

Requires volunteers to complete at least 120 hours of active service annually with an organized fire department or life support agency, with a minimum of 10 hours per month

Paid firefighters or EMS personnel who also volunteer for a separate department or agency may claim the credit for their volunteer work

Volunteers must submit a signed statement from their department or agency head confirming active membership, compliance with training standards, and volunteer status

Compensation limited to reimbursement for reasonable expenses or customary benefits/fees to qualify as a volunteer under the credit