NE LB115

Increases the refundable income tax credit for volunteer emergency responders from $250 to $1,250

Removes the requirement that volunteers must wait until their second year of service to claim the credit, allowing first-year volunteers to qualify

Applies to active emergency responders, active rescue squad members, and active volunteer firefighters certified by their volunteer department

Amends section 77-3105 of the Nebraska Revised Statutes under the Volunteer Emergency Responders Incentive Act