A00028

Provides tax credit to volunteer firefighters, ambulance workers, reserve forces officers, auxiliary police officers, and emergency medical personnel.

Amends the tax law to provide a tax credit to residents who serve as volunteer firefighters, volunteer ambulance workers, volunteer reserve force officers, auxiliary police officers, and volunteer emergency medical personnel. The credit amount varies based on the number of consecutive qualifying service years, ranging from $250 for one year to $2,500 for ten or more years. Qualifying service requires being in good standing with a volunteer department for at least one year, completing required training, and attending at least 40% of the activities of the volunteer department.