AB 257

This bill creates a nonrefundable income tax credit for volunteer fire fighters,

emergency medical responders, and emergency medical services practitioners

(responders). The credit is equal to $100. 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 has served as a responder for at least five years. An individual who has served

as a responder in more than one department may combine the time served in those

departments when determining whether the five-year threshold is met. Because the

credit is nonrefundable, it may be claimed only up to the amount of a taxpayer's tax

liability.