Increases tax credits for volunteer firefighters, emergency medical services personnel, and reserve peace officers, and makes the changes retroactive.

This bill increases the individual income tax credits for volunteer firefighters, volunteer emergency medical services personnel, and reserve peace officers. The credit for volunteer firefighters and emergency medical services personnel rises from $250 to $1,000 per tax year. For reserve peace officers, the credit increases to $251,000 for those who served the entire tax year. The tax credit increases apply retroactively to tax years beginning on or after January 1, 2025.

Increases tax credits for volunteer firefighters, emergency medical services personnel, and reserve peace officers, and makes the changes retroactive.

This bill increases the individual income tax credits for volunteer firefighters, volunteer emergency medical services personnel, and reserve peace officers. The credit for volunteer firefighters and emergency medical services personnel rises from $250 to $1,000 per tax year. For reserve peace officers, the credit increases to $251,000 for those who served the entire tax year. The tax credit increases apply retroactively to tax years beginning on or after January 1, 2025.