HB1070

Indiana HB1070 provides a $200 income tax credit for volunteer firefighters serving for at least six months.

Indiana HB1070 introduces a new section in the Indiana Code to grant a $200 income tax credit for volunteer firefighters who serve for at least six months during a taxable year. The credit applies to taxable years beginning after December 31, 2025, and is effective January 1, 2026. The credit cannot exceed the amount of the adjusted gross income tax imposed on the taxpayer's income for the taxable year. The Department of Revenue must issue a confirmation of service to each volunteer firefighter who served with the fire department during the preceding calendar year.