HB243

Montana HB243 provides a tax credit for volunteer emergency first responders.

Montana HB243 establishes an income tax credit for volunteer emergency first responders. The credit is equal to the lesser of $15 per hour of volunteer service or $1,500. To qualify, a taxpayer must have provided active, uncompensated volunteer service as a member of a volunteer fire company, an auxiliary officer, a volunteer firefighter, a volunteer emergency care provider, or an air search and rescue volunteer. The credit is refundable and may be claimed even if the claimant has no taxable income. The bill applies to income tax years beginning on or after January 1, 2026.