The bill establishes legislative findings that recognize the essential public role of volunteer fire departments and rescue squads in providing fire protection and emergency services. It authorizes these organizations to purchase kitchen equipment and supplies for their stations, ensuring that volunteer first responders have access to food and beverages during their service. Additionally, the bill introduces a state income tax credit for volunteer first responders who use their personal vehicles to respond to emergency calls, effective January 1, 2024. The tax credit is based on the total annual unreimbursed mileage at the standard mileage allowance for state employees, with specific verification requirements for mileage claims.

Furthermore, the bill specifies that county commissions will not be responsible for the expenditures or activities of volunteer fire departments and rescue squads, thereby clarifying the financial independence of these organizations. The legislation also mandates that any funds spent on kitchen equipment and supplies must be documented and maintained for a minimum of three years. The bill is set to take effect on the first day of the third month following its passage and approval by the Governor.

Statutes affected:
Introduced: 9-3-17
Engrossed: 9-3-17
Enrolled: 9-3-17