This bill amends the Volunteer Emergency Responders Incentive Act by increasing the refundable income tax credit for qualified volunteer emergency responders, active rescue squad members, and active volunteer firefighters. Specifically, the amount of the tax credit is raised from $250 to $1,000 for any taxable year in which the volunteer member is included on the certified list submitted by the certification administrator.

Additionally, the bill modifies the qualification criteria for receiving the tax credit, although specific changes to the criteria are not detailed in the provided text. The bill also includes a provision to repeal the original section of the law that is being amended. Overall, the changes aim to provide greater financial incentives for volunteer emergency responders in Nebraska.

Statutes affected:
Introduced: 77-3105