This bill amends section 77-3105 of the Revised Statutes Cumulative Supplement, 2024, under the Volunteer Emergency Responders Incentive Act. The key changes include an increase in the refundable income tax credit for qualified volunteer emergency responders, active rescue squad members, and active volunteer firefighters from $250 to $1,000. Additionally, the bill modifies the qualification criteria by removing the stipulation that the credit only applies starting from the second taxable year in which a volunteer member is included on the certified list.

The certification administrator of the volunteer department is required to file a certified list of qualified volunteer members with the Department of Revenue by February 15 each year, and a copy must also be sent to the relevant governing body. The bill aims to enhance the incentives for volunteer emergency responders by providing a more substantial tax credit, thereby encouraging community participation in emergency services. The original section 77-3105 is repealed as part of this legislative update.

Statutes affected:
Introduced: 77-3105