SB 287

This bill creates three refundable tax credits for volunteer fire fighters,

emergency medical responders, emergency medical services practitioners, and

ambulance drivers (responders).

The first credit is equal to $300 for responders who have served for at least one

year, but not more than five years, and $600 for responders who have served for more

than five years. An individual is eligible to claim the credit if the individual is in good

standing with the department for which he or she serves and either has completed

40 hours of service at the department's station or at the scene of an emergency or has

participated in at least 50 percent of the calls or incidents that his or her station has

responded to, not including calls or incidents outside of the department's

jurisdiction. An individual who holds more than one emergency responder position

in the same department may combine the hours served in those positions when

determining whether the 40-hour threshold is met.

The second credit is equal to $20 for each hour, up to 25 hours, that a responder

is engaged in education or training. An individual is eligible to claim the credit if the

individual meets the criteria to claim the first credit.

The third credit is equal to the sum of the responder's unreimbursed mileage

for using a personal vehicle to attend training and his or her unreimbursed expenses,

not to exceed $200, for purchasing department-approved gear and equipment. The

maximum amount that may be claimed for the credit is $400. In order to claim the

credit, the individual must be in good standing with the department for which he or

she serves.

An individual may claim only one credit under each provision in a taxable year,

regardless of the number of positions the individual holds that makes the individual

eligible to claim the credits.

Because the credits are refundable, if an individual is eligible to claim an

amount as a credit that exceeds his or her income tax liability, the individual receives

the excess as a refund.