HB225

AN ACT relating to a tax credit for volunteer firefighters.

Introduced·1/7/26
Bill Text

Kentucky HB225 proposes a tax credit for volunteer firefighters to incentivize participation.

Kentucky HB225 introduces a tax credit for volunteer firefighters to encourage more individuals to volunteer with qualified fire departments. For taxable years between 2027 and 2030, a refundable credit of $1,000 will be allowed for each volunteer firefighter. The Department of Revenue must report annually to the Legislative Research Commission on the number of taxpayers claiming the credit, the total credits claimed, and other relevant statistics. The bill also outlines confidentiality provisions for tax information and specifies exceptions for authorized disclosures.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Appropriations and Revenue Committee
Next
Committee decision

Sponsors

DD
2
7
RRRRRRR
Democratic CaucusRepublican Caucus

History

Jan 14

House

to Appropriations & Revenue (H)

Jan 7

House

introduced in House

Jan 7

House

to Committee on Committees (H)