This bill adds a new section to Chapter 44-30 of the General Laws entitled "Personal Income Tax" to provide a tax credit for volunteer firefighters. The bill defines a firefighter as a volunteer who performs duties related to the control and extinguishment of fires or the maintenance and use of firefighting apparatus and equipment. The tax credit would be available for tuition or fees for professional development courses related to firefighting and for uniforms used by the volunteer firefighter. Any future reimbursement for these expenses would be considered income if the tax credit was used. If a volunteer firefighter receives reimbursement for these expenses, they would not be eligible for the tax credit.

This bill aims to support volunteer firefighters by providing them with a tax credit for expenses related to their service. It encourages volunteers to invest in their training and equipment by offering a financial incentive. The bill specifies the types of expenses that would be eligible for the tax credit and clarifies that any future reimbursement for these expenses would be considered income.