The proposed bill, General Assembly Proposed Bill No. 5206, aims to amend chapter 229 of the general statutes to introduce a tax credit for volunteer firefighters. Specifically, the bill establishes a tax credit of up to $2,500 against the personal income tax for those volunteer firefighters who fulfill certain service requirements, which must be certified by their fire chief.

This initiative is designed to recognize and support the contributions of volunteer firefighters by providing them with a financial incentive, thereby encouraging more individuals to participate in volunteer firefighting services. The bill does not include any deletions from current law, focusing solely on the insertion of the new tax credit provision.