The bill proposes an income tax benefit specifically for volunteer firefighters and volunteer emergency care providers in Montana. It introduces a new deduction from taxable income of $3,000 for qualified individuals, which is subject to certain conditions, including being an active, nonpaid member of a volunteer fire company or emergency medical service for the entire calendar year and completing a minimum number of training hours. Additionally, the bill mandates an annual inflation adjustment to this deduction, ensuring that it keeps pace with economic changes.

To implement this, the bill amends Section 15-30-2120 of the Montana Code Annotated, adding the new deduction while also specifying the criteria for eligibility. The effective date for this act is set for January 1, 2026, and it will apply to income tax years beginning after December 31, 2025. The bill aims to recognize and support the contributions of volunteer emergency service providers by providing them with a financial incentive through tax deductions.

Statutes affected:
LC Text: 15-30-2120
HB0129_1(1): 15-30-2120
HB0129_1(2): 15-30-2120
HB0129_1(3): 15-30-2120
HB0129_1(4): 15-30-2120
HB0129_1(5): 15-30-2120
HB0129_1: 15-30-2120