House Bill No. [insert bill number] introduces a new income tax credit specifically for volunteer emergency first responders in Montana. This credit allows qualified individuals who provide active, uncompensated volunteer service in various emergency response roles—such as volunteer firefighters, emergency medical service members, and air search and rescue volunteers—to claim a credit against their income tax. The credit is set at the lesser of $15 per hour of volunteer service or a maximum of $1,500. Additionally, if the credit exceeds the taxpayer's liability, the excess amount will be refunded, making it accessible even to those with no taxable income.

The bill also amends Section 15-30-2303 of the Montana Code Annotated to include the new credit for volunteer emergency first responders in the list of tax credits subject to review by the revenue interim committee. This ensures that the credit will be evaluated periodically to assess its effectiveness and impact. The act is set to apply to income tax years beginning on or after January 1, 2026, and is intended to help retain and recruit volunteer emergency responders in the state.

Statutes affected:
LC Text: 15-30-2303
HB0243_1(1): 15-30-2303
HB0243_1(10): 15-30-2303
HB0243_1(2): 15-30-2303
HB0243_1(3): 15-30-2303
HB0243_1(4): 15-30-2303
HB0243_1(5): 15-30-2303
HB0243_1(6): 15-30-2303
HB0243_1(7): 15-30-2303
HB0243_1(8): 15-30-2303
HB0243_1(9): 15-30-2303
HB0243_1: 15-30-2303