Allows a tax credit for firefighters' unreimbursed medical expenses for cancer screening.
Provides a tax credit for firefighters who incur unreimbursed medical expenses for screening for occupation-related cancer. The credit is equal to the amount of unreimbursed expenses incurred and paid by the firefighter for medical procedures to detect cancer. The credit may be carried over and credited against the firefighter's income tax liability in the next succeeding taxable year or years for up to five years. The maximum credit allowed is $250 per tax year, with a total cap of $1,500,000 for each tax year.
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