SB00050

Connecticut SB00050 establishes a personal income tax deduction for stipends paid to volunteer firefighters or ambulance members.

Connecticut SB00050 amends section 12-701 of the general statutes to allow a personal income tax deduction for any stipend paid to a volunteer firefighter or volunteer ambulance member by a municipality, a volunteer fire department, or a volunteer ambulance association. This deduction applies if the volunteer receives no more than fifteen thousand dollars from these entities for other duties performed. The purpose of the bill is to provide tax relief for certain volunteer emergency service members.