The 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, volunteers must provide a signed statement from the head of their life support agency confirming their active membership and compliance with training and policy standards, as well as detailing their service hours. The bill specifies that volunteers who are also paid by a life support agency can still claim the credit for their volunteer work with another agency.

Additionally, the bill defines key terms such as "emergency medical services personnel," "life support agency," and "qualified volunteer," establishing criteria for eligibility. If the tax credit exceeds the taxpayer's liability, the excess amount will be refunded. This legislation aims to support and incentivize volunteer emergency medical services personnel by providing them with a financial benefit for their contributions to public health and safety.

Statutes affected:
House Introduced Bill: 206.1, 206.847