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. It also 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 clarifies definitions related to homesteads and establishes criteria for tax reductions based on age, disability, and service, ensuring that surviving spouses of volunteer firefighters can access similar tax benefits.

Additionally, the bill establishes a program for tuition waivers for approved volunteer firefighters, mandates the creation of a fire service training program, and enhances protections for volunteer firefighters by prohibiting employer termination for absences related to volunteer duties. It introduces a nonrefundable tax credit for employers providing volunteer firefighting leave benefits and outlines new tax filing requirements for pass-through entities. The legislation also includes appropriations for grants to volunteer fire departments and repeals several existing sections of the Revised Code, with new provisions applying to taxable years ending on or after the bill's effective date. Overall, the bill aims to provide greater financial support and recognition for volunteer firefighters and their families while ensuring compliance with fire safety regulations.

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