MO HB1351

Allows volunteer firefighters with registered Missouri fire departments to claim an income tax credit against state income tax liability under chapter 143, starting January 1, 2010.

Provides a $180 credit for tax years 2010-2011 if the taxpayer completes at least 12 hours of any state fire marshal-approved firefighter training program in that tax year.

Increases the credit to $360 for tax years beginning January 1, 2012 and later if the taxpayer completes the Basic Fire Fighter program or becomes certified as Fire Fighter I or Fire Fighter II for a minimum of 36 hours in the tax year.

Allows unused credits to be carried forward for up to four subsequent tax years if the credit exceeds the taxpayer's tax liability; the excess is not refundable.

The state fire marshal shall develop training programs and establish procedures for documentation of volunteer firefighter status, while the director of revenue shall establish procedures for claiming the credit and promulgate implementing rules.

The program automatically sunsets on December 31, six years after the effective date unless reauthorized by the general assembly.