MT HB129

Creates a $3,000 Montana income tax deduction for qualified volunteer firefighters and volunteer emergency care providers, effective for tax years beginning after December 31, 2025

Limits eligibility to full-service volunteers who served the entire calendar year as active, nonpaid members of the same volunteer fire company or emergency medical service

Requires volunteers to complete minimum training: 30 hours for firefighters or the hours prescribed by the state board of medical examiners for emergency care providers

Deduction amount will increase annually based on an inflation factor, with the Department of Revenue calculating adjustments by November 1 each year and rounding to the nearest $10