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 allowing the credit to be claimed for any taxable year in which the volunteer member is included on the certified list, rather than starting from the second taxable year.

The bill also requires the certification administrator of the volunteer department to file a certified list of qualified volunteer members with the Department of Revenue by February 15 each year and to send a copy of this list to the relevant governing body. The original section 77-3105 is repealed as part of this legislative update.

Statutes affected:
Introduced: 77-3105