MO HB444

Creates a $500 state income tax deduction for volunteer firefighters who complete at least 12 hours of state fire marshal-approved training in the tax year

Creates a $1,000 state income tax deduction for volunteer firefighters who complete the Basic Fire Fighter program or Fire Fighter I/II certification with a minimum of 36 hours of training

Effective for all taxable years beginning on or after January 1, 2016

Requires the state fire marshal to develop or approve training programs and establish documentation procedures for firefighters to claim the deductions

Program automatically sunsets on December 31st six years after the effective date unless reauthorized by the General Assembly