AB 142

This bill creates two nonrefundable individual income tax credits for volunteer

fire fighters, emergency medical responders, and emergency medical services

practitioners.

The first credit equals $20 for each hour an individual who volunteers for one

of these positions spends on active duty, in training exercises, or in class completing

coursework to improve skills or to obtain or maintain certification. The second credit

equals the volunteer's unreimbursed expenses for purchasing gear and equipment

plus an amount to reimburse him or her for using a personal vehicle to attend

training. The maximum amount an individual may claim per year is $1,000 for the

first credit and $400 for the second credit, except that these amounts are doubled for

an individual who serves as a volunteer fire fighter and a volunteer emergency

medical responder or services practitioner. Because the credits are nonrefundable,

no amount will be paid to the claimant if the credit he or she is due exceeds his or her

tax liability. The credits are only available to full-year Wisconsin residents.