S.1133

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

The bill allows certain volunteer firefighters, rescue, and first aid squad members to claim a $5,000 income tax deduction. To qualify, firefighters must have volunteered during the entire tax year, performed 60% of fire duty, and attained the rank of Firefighter I Certified by January 1st. 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 by January 1st. Officials must file lists of eligible members with the appropriate departments by March 31st.