HB 751 Summary

• Authorizes a tax deduction up to $1,500 per taxable year for volunteer firefighters receiving compensation or reimbursement for firefighting services from municipal corporations, townships, fire districts, nonprofit fire companies, or joint fire districts.

• Exempts the first $1,500 of annual firefighting compensation paid to volunteer firefighters from state income tax withholding requirements, or the full amount if the first payment is less than $1,500.

• Applies deductions only to one payment per fire organization per taxable year and defines "volunteer firefighter" as someone authorized under Ohio law who serves part-time and is not a part-time paid firefighter.

• Amends sections 5747.01 and 5747.06 of the Revised Code to implement these provisions.

• Effective for taxable years ending on or after the bill's effective date.