Expands the individual income tax credit for emergency medical services personnel to include volunteer ambulance drivers, with retroactive.

The bill amends the definition of "emergency medical services personnel member" to include volunteer ambulance drivers. This change allows such individuals to claim an individual income tax credit for services performed. The credit amount remains at $250. The bill also includes retroactive applicability provisions, making the changes effective for tax years beginning on or after January 1, 2026.

Expands the individual income tax credit for emergency medical services personnel to include volunteer ambulance drivers, with retroactive.

The bill amends the definition of "emergency medical services personnel member" to include volunteer ambulance drivers. This change allows such individuals to claim an individual income tax credit for services performed. The credit amount remains at $250. The bill also includes retroactive applicability provisions, making the changes effective for tax years beginning on or after January 1, 2026.