Exempts volunteer first responder stipends from state payroll and income taxes.

The bill exempts volunteer first responders from coverage under the state's unemployment compensation law and excludes stipends they receive from gross income. Volunteer first responders include volunteer firefighters and members of first aid, emergency, ambulance, or rescue squads. The stipends, including any clothing allowance, provided by municipalities for these services are not subject to state payroll and income taxes. This exclusion aims to assist municipalities in recruiting volunteers for emergency services.

Exempts volunteer first responder stipends from state payroll and income taxes.

The bill exempts volunteer first responders from coverage under the state's unemployment compensation law and excludes stipends they receive from gross income. Volunteer first responders include volunteer firefighters and members of first aid, emergency, ambulance, or rescue squads. The stipends, including any clothing allowance, provided by municipalities for these services are not subject to state payroll and income taxes. This exclusion aims to assist municipalities in recruiting volunteers for emergency services.