The proposed bill, General Assembly Proposed Bill No. 5028, aims to amend section 12-701 of the general statutes to introduce a personal income tax deduction for stipends received by volunteer firefighters and volunteer ambulance members. This deduction would apply to stipends paid by municipalities, volunteer fire departments, or volunteer ambulance associations, as long as the total amount received from these entities does not exceed fifteen thousand dollars for other duties performed.

The bill seeks to recognize and support the contributions of volunteer emergency responders by providing them with a financial incentive through tax relief. By establishing this deduction, the legislation aims to encourage volunteerism in fire and ambulance services, which are vital to community safety and emergency response.