MT HB243

Creates a refundable Montana income tax credit of $15 per hour of volunteer service, up to a maximum of $1,500 annually, for volunteer emergency first responders

Eligible volunteers include members of volunteer fire companies, emergency medical services, auxiliary/reserve/special services police officers, volunteer firefighters, volunteer emergency care providers, and air search and rescue volunteers

Taxpayers must provide uncompensated volunteer service and submit documentation of hours served on department forms to claim the credit

Credit is fully refundable, meaning volunteers can receive the full amount even if they owe no income tax

Applies to tax years beginning on or after January 1, 2026, with the stated purpose of retaining existing volunteers and recruiting new ones