This bill relates to volunteer fire departments and volunteer rescue squads. It authorizes volunteer fire departments and volunteer rescue squads to purchase kitchen equipment and supplies for their stations. It also authorizes a tax credit for mileage to firefighters and squad members. Additionally, the bill specifies that county commissions are not responsible for the expenditures and activities of volunteer fire departments and volunteer rescue squads.

The bill states that volunteer fire departments and volunteer rescue squads fulfill a public purpose in providing fire protection and emergency rescue services to the public. It also defines key terms such as "department," "squad," and "station." The bill allows departments and squads to use funds for the purchase of kitchen equipment and supplies, as well as food and drinks for volunteer first responders. It requires detailed records of all expenditures to be maintained for a minimum of three years. The bill also provides for a state income tax credit for volunteer first responders who use their personal motor vehicles to respond to fire, emergency, and rescue calls. The tax credit is not refundable or transferable and may not be carried forward to a subsequent tax year. The bill specifies the process for recording and verifying total annual mileage. It also allows the Department of Revenue to adopt rules and forms for the implementation of the tax credit. Finally, the bill clarifies that county commissions are not responsible for the expenditures and activities of volunteer fire departments and volunteer rescue squads. The bill will become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

Statutes affected:
Introduced: 9-3-17
Engrossed: 9-3-17
Enrolled: 9-3-17