NC S909

Increases the tax deduction for eligible firefighters and eligible rescue squad workers from $250 to $500 per taxable year.

Applies to unpaid members of volunteer fire departments who attended at least 36 hours of fire department drills and meetings during the taxable year.

Applies to 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 each spouse filing a joint return to claim the deduction separately if both qualify.

Effective for taxable years beginning on or after January 1, 2012.