The proposed bill, General Assembly Proposed Bill No. 50, 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 provide financial relief to those who serve in these critical volunteer roles, recognizing their contributions to public safety and community service. By establishing this tax deduction, the legislation intends to encourage volunteerism among firefighters and ambulance members, thereby enhancing the support for emergency services within the community.