MI HB4432

Creates a $2,500 refundable income tax credit for qualified volunteer emergency medical services personnel beginning in tax year 2025

Eligible volunteers must serve at least 10 hours per month with a life support agency and cannot receive hourly wages or salary (only expense reimbursements or customary volunteer benefits)

EMS personnel who are paid by one agency but volunteer for a different life support agency may claim the credit for their volunteer services

Claimants must submit a signed statement from the head of the life support agency confirming active membership, compliance with training and state requirements, and volunteer status

Covers medical first responders, emergency medical technicians, EMT specialists, paramedics, and EMS instructor-coordinators licensed under Michigan's public health code