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 bill raises the credit amount 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 to the Department of Revenue.

Additionally, the bill modifies the qualification criteria for receiving the tax credit. The certification administrator is required to file a certified list of qualified volunteer members by February 15 of the following year, and a copy of this list must be sent to the governing body of the relevant county, city, village, or fire protection district. The original section of the law that is being amended is repealed as part of this legislative update.

Statutes affected:
Introduced: 77-3105