The proposed bill amends the Income Tax Act of 1967 by adding a new section that allows qualified volunteers serving as emergency medical services personnel to claim a tax credit of $2,500 for their volunteer services starting from tax years beginning on or after January 1, 2025. To qualify for this credit, individuals must be active members of a life support agency, serving at least a specified number of hours per month, and must provide a signed statement from the agency's head confirming their volunteer status and compliance with training and policy standards.

Additionally, the bill defines key terms such as "emergency medical services personnel," "life support agency," and "qualified volunteer," ensuring clarity in eligibility criteria. If the tax credit exceeds the taxpayer's liability, the excess amount will be refunded. This initiative aims to recognize and support the contributions of volunteers in emergency medical services, thereby encouraging more individuals to participate in these critical roles.

Statutes affected:
House Introduced Bill: 206.1, 206.847