The proposed bill, General Assembly Proposed Bill No. 5065, 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 within those municipalities.

The intent of the bill is to provide financial relief to individuals who serve in these critical volunteer roles, recognizing their contributions to community safety and emergency services. By establishing this tax deduction, the bill seeks to encourage volunteerism and support those who dedicate their time and effort to serving their communities as firefighters and ambulance personnel.