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NC H668
Bill
Status
Introduced
4/5/2011
Primary Sponsor
Larry Brown
Click for details
AI Summary
- Increases the state income tax deduction for eligible firefighters and rescue squad workers from $250 to $400 per taxable year.
- Defines eligible firefighters as unpaid members of volunteer fire departments who attended at least 36 hours of fire department drills and meetings during the taxable year.
- Defines eligible rescue squad workers as unpaid members of volunteer rescue or emergency medical services squads who attended at least 36 hours of rescue squad training and meetings during the taxable year.
- Allows married couples filing jointly to each claim the deduction separately if both spouses qualify, but prohibits individuals from claiming deductions as both a firefighter and rescue squad worker in the same year.
- Effective for taxable years beginning on or after January 1, 2012.
Legislative Description
Increase Deduction: Volunteer Rescue Workers
Last Action
Ref To Com On Finance
4/7/2011
Committee Referrals
Finance4/7/2011
Full Bill Text
No bill text available