The proposed bill, General Assembly Proposed Bill No. 186, aims to amend chapter 229 of the general statutes to introduce a refundable credit of $2,000 against the personal income tax specifically for volunteer first responders. This group includes firefighters, emergency medical technicians, paramedics, and civil preparedness staff. The intent of the bill is to provide financial support and recognition for the contributions of these individuals who serve their communities.

The bill does not indicate any deletions from current law, focusing solely on the insertion of the new refundable credit provision. By establishing this credit, the legislation seeks to incentivize volunteerism among first responders and acknowledge their vital role in public safety and emergency response.