Grants income tax credit to firefighters and other registered individuals who provide volunteer services, including services to rural fire protection districts or fire departments.

Summary

Digest: The Act makes a new tax credit for volunteer firefighters. (Flesch Readability Score: 61.3). Grants income tax credit to firefighters and other registered individuals who provide volunteer services, including services to rural fire protection districts or fire departments. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.