The bill introduced by Senator Schaffer seeks to enhance support for volunteer fire departments and firefighters in Ohio through various amendments to the Revised Code. Key provisions include increasing the paid leave for state employees who are emergency medical service providers or volunteer firefighters from forty hours to a maximum of one hundred ninety-two hours per calendar year. Additionally, it introduces tax reductions for volunteer firefighters and their surviving spouses, allowing for a property tax reduction based on the true value of their homestead, set at fifty-six thousand dollars. The bill also clarifies definitions related to volunteer firefighters and expands eligibility for tax reductions to include surviving spouses of deceased volunteer firefighters, while establishing a continuing application process for tax reductions.

Moreover, the legislation outlines the responsibilities of the chancellor of higher education to create a tuition waiver program for approved volunteer firefighters, and it establishes a new grant program to fund volunteer fire department cadet and explorer programs. The bill enhances protections for volunteer firefighters by prohibiting employer termination due to absences related to volunteer duties and introduces provisions for public service leave. It also mandates the establishment of a fire service training program and allows volunteer fire departments with significant emergency medical service response call volumes to form full-time emergency medical service teams. Additionally, the bill introduces nonrefundable tax credits for volunteer firefighters and employers providing volunteer firefighting leave benefits, while also making various amendments to tax filing requirements for pass-through entities.

Statutes affected:
As Introduced: 124.1310, 323.151, 323.152, 323.153, 3737.22, 3901.86, 4113.41, 4765.01, 4765.55, 5747.08, 5747.98