LB115

Nebraska LB115 increases the income tax credit for volunteer emergency responders and changes qualification criteria.

Nebraska LB115 amends the Volunteer Emergency Responders Incentive Act by increasing the income tax credit for volunteer emergency responders, active rescue squad members, and active volunteer firefighters. The credit amount is set at one thousand two hundred fifty dollars for each qualifying individual. The bill also mandates the certification administrator of the volunteer department to file a certified list of qualified responders with the Department of Revenue and local governing bodies by February 15. The original section 77-3105 is repealed as part of this update.