MI HB4431

Creates a $2,500 refundable income tax credit for qualified volunteer firefighters beginning in tax year 2025

Requires volunteers to serve at least 10 hours per month with an organized fire department and submit a signed statement from the fire department head confirming their active membership

Allows paid firefighters who also volunteer for a separate fire department to claim the credit for their volunteer services

Defines qualified volunteers as those who receive no hourly wage or salary, only reimbursement for reasonable expenses or customary benefits and fees

Requires firefighters to hold both firefighter 1 and firefighter 2 certifications to qualify for the credit