This bill introduces an income tax benefit specifically for volunteer firefighters and volunteer emergency care providers in Montana. It amends Section 15-30-2120 of the Montana Code Annotated to include a new deduction of $3,000 from taxable income for qualified volunteers who meet specific criteria, such as being active members of a volunteer fire company or emergency medical service and completing a minimum number of training hours. The bill also stipulates that this deduction will be adjusted annually for inflation, ensuring that the benefit remains relevant over time.

Additionally, the bill outlines the requirements for claiming this deduction, including the necessity for the volunteer to have served throughout the entire calendar year and to have completed the required training. The effective date for this tax benefit is set for January 1, 2026, and it will apply to income tax years beginning after December 31, 2025. The legislation aims to recognize and support the contributions of volunteer emergency responders 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(6): 15-30-2120
HB0129_1(7): 15-30-2120
HB0129_1(8): 15-30-2120
HB0129_1: 15-30-2120
HB0129_X(1): 15-30-2120
HB0129_X(2): 15-30-2120
HB0129_X(3): 15-30-2120
HB0129_X(4): 15-30-2120
HB0129_X(5): 15-30-2120
HB0129_X(6): 15-30-2120
HB0129_X: 15-30-2120