Exempts volunteer first responders from unemployment compensation and excludes stipends from gross income.

The bill exempts certain volunteer first responders from coverage under the unemployment compensation law and excludes from gross income amounts received for certain volunteer emergency services. Volunteer first responders include volunteer firefighters, first aid, emergency, ambulance, or rescue squad members, and others providing medical care or assistance at emergencies. The exclusion from gross income applies to stipends, including clothing allowances, provided by a municipality for these services.

Exempts volunteer first responders from unemployment compensation and excludes stipends from gross income.

The bill exempts certain volunteer first responders from coverage under the unemployment compensation law and excludes from gross income amounts received for certain volunteer emergency services. Volunteer first responders include volunteer firefighters, first aid, emergency, ambulance, or rescue squad members, and others providing medical care or assistance at emergencies. The exclusion from gross income applies to stipends, including clothing allowances, provided by a municipality for these services.