A117

Allows volunteer firefighters and first aid or rescue squad members to claim a $5,000 income tax deduction.

This bill permits volunteer firefighters and first aid or rescue squad members to claim an additional exemption of $5,000 to be taken as a deduction from their gross income if they meet certain qualifications. Volunteer firefighters must have volunteered during the entire tax year, performed 60% of fire duty, and attained the rank of Firefighter I Certified. First aid or rescue squad members must have volunteered during the entire tax year, performed 10% of rescue duty, and either passed an approved training program or qualified as an emergency medical technician.