MS HB1611

Creates a refundable $500 income tax credit for taxpayers who serve as active volunteer firefighters

Taxpayers whose credit exceeds their tax liability will receive a refund from the Department of Revenue for the excess amount

Requires documentation verified by the county fire coordinator confirming active volunteer firefighter status for at least 3 consecutive years

State Fire Marshal will establish rules defining who qualifies as an active service volunteer firefighter

Effective date of January 1, 2015