Public Safety and Security Committee
JOINT FAVORABLE REPORT
Bill No.: HB-5722
AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR
STIPENDS PAID TO VOLUNTEER FIREFIGHTERS AND VOLUNTEER
Title: AMBULANCE MEMBERS.
Vote Date: 3/24/2021
Vote Action: Joint Favorable Substitute
PH Date: 2/11/2021
File No.:
Disclaimer: The following JOINT FAVORABLE Report is prepared for the benefit of the
members of the General Assembly, solely for purposes of information, summarization and
explanation and does not represent the intent of the General Assembly or either chamber
thereof for any purpose.
SPONSORS OF BILL:
Public Safety and Security Committee
Co-Sponsors: Rep. Brian Lanoue, 45th Dist.
Rep. Patrick S. Boyd, 50th Dist.
Rep. Bill Buckbee, 67th Dist.
Rep. Tom Delnicki, 14th Dist.
Rep. Rick L. Hayes, 51st Dist.
Rep. Greg S. Howard, 43rd Dist.
Rep. Ben McGorty, 122nd Dist.
Sen. Heather S. Somers, 18th Dist.
Rep. Craig C. Fishbein, 90th Dist.
Rep. Kurt Vail, 52nd Dist.
Rep. Michael A. Winkler, 56th Dist.
Rep. Nicole Klarides-Ditria, 105th Dist.
Rep. Mark W Anderson, 62nd Dist.
Rep. Gary A. Turco, 27th Dist.
Rep. Tami Zawistowski, 61st Dist.
Rep. Devin R. Carney, 23rd Dist.
Rep. Christine Conley, 40th Dist.
Sen. Catherine A. Osten, 19th Dist.
Rep. Kevin Ryan, 139th Dist.
REASONS FOR BILL:
In the state of Connecticut, many communities are served by and are dependent upon
volunteer firefighters and ambulance members. Over time, these communities and their fire
departments have faced significant challenges in recruiting and retaining volunteer members.
While stipends were created to generate an incentive for recruitment and retainment of
members, there exist a great many burdens on these members that debilitate that incentive
especially during the COVID-19 pandemic. Under current law, stipends paid to volunteer
firefighters and ambulance members are taxed by both federal and state tax. The aim of this
bill is alleviate some of the burdens endured by volunteer departments and members by
exempting the stipends of volunteer firefighters and ambulance members from the
Connecticut Income Tax.
RESPONSE FROM ADMINISTRATION/AGENCY:
None Expressed
NATURE AND SOURCES OF SUPPORT:
Robert F Duval, President, CT Fire Chiefs Association (CFCA)
The CFCA supports this bill. The CFCA cites that even before the pandemic, it had become
increasing difficult to recruit, train and retain volunteers to serve in the smaller communities of
the state or support full-time firefighters in combination fire departments in other communities.
The CFCA believes and stresses that it is important to maintain a trained, ready to serve,
force of volunteers in our communities to focus on our citizens especially right now. The
CFCA believes that this bill would remove a deterrent in finding and retaining volunteers as
they state the stipends these individuals receive is not enough to recover out of pocket costs.
Nicole Klarides-Ditria, Representative-House of Representatives, State of CT & Bill
Buckbee, Representative-House of Representatives, State of CT & Brian Lanoue,
Representative-House of Representatives, State of CT
Rep. Klarides-Ditria, Rep. Buckbee, and Rep. Brian Lanoue support this bill. These House
Representatives believe that this bill, if passed, will result in higher retention of current
volunteer firefighters and higher enrollment in fire departments in the future. These House
Representatives state that many CT communities are dependent on volunteer firefighters and
ambulance members and that the burden for such members has only increased during the
COVID-19 pandemic. In support of this bill, these legislative members stress that this bill not
only helps municipalities save money, but that it is a gesture of appreciation to those that put
their lives and livelihoods on the line voluntarily as a volunteer firefighter or volunteer
ambulance member.
Kevin F. Burns, Chief, Pawcatuck Fire District & Kenneth W. Richards Jr., Fire Chief-
Fire Marshal, Old Mystic Fire Department
The fire departments of Old Mystic and Pawcatuck support this bill strongly. These fire
departments state there has been an increasing difficulty in attracting volunteers and believe
that the implementation of a tax on stipends makes the effort of recruitment and retaining
quality firefighters a large problem, especially during the pandemic. These fire departments
cite the costs of volunteer firefighters who, after going through many hours of training, spend
large expenditures for equipment and gas to travel to the many fire calls. These fire
departments state that stipends do help recover out of pocket costs placed on volunteers but
it falls short on these expenses, particularly with the CT taxes such stipends. As a result, the
fire departments believe that the measures implemented by this bill serve as a means to
encourage volunteerism whilst also retain those who already engage in this service.
Page 2 of 3 HB-5722
Ted Schroll, CT Firefighter Association
The CT Firefighter Association supports this bill. It is the belief of the CT Firefighter
Association that this bill appears to be a follow-up to Federal Legislation named the Volunteer
Responder Incentive Protection Act (VRIPA) passed the U. S. Congress in December 2020.
NATURE AND SOURCES OF OPPOSITION:
None Expressed
Reported by: John Gerke, Intern Date: 4/5/2021
Page 3 of 3 HB-5722


Statutes affected:
Committee Bill: 12-701
PS Joint Favorable Substitute: 12-701
File No. 378: 12-701
FIN Joint Favorable: 12-701