H.B. 575 Summary

• Creates a refundable income tax credit for volunteer firefighters and emergency medical service technicians based on years of service: $500 (1-5 years), $1,000 (6-10 years), or $2,000 (11+ years).

• Defines eligible volunteers as those authorized to serve as firefighters for nonprofit fire companies or municipal/township fire departments, or certified EMTs/paramedics serving volunteer emergency medical service organizations.

• Requires volunteers to meet participation thresholds by attending at least 25% of emergency response runs or 25% of non-emergency volunteer service days during the taxable year.

• Makes the credit refundable, meaning excess amounts not needed to offset tax liability will be refunded to the taxpayer.

• Fire departments and EMS organizations must provide documentation to volunteers verifying their volunteer service years and meeting participation requirements upon request.