Relating to the individual income tax credits for fire fighters, emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions

This bill relates to the individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions. The bill modifies the tax credit by allowing a fire fighter, emergency medical services personnel member, or reserve peace officer to qualify for the credit if such an individual has annual compensation equal to or less than $5,000 in the performance of services attributable to the position. The bill increases from $100 to $1,000 the maximum amount of the tax credit per individual for services performed during the year. The tax credit increase applies retroactively to tax years beginning on or after January 1, 2021. The bill also modifies the tax credit by requiring a fire fighter, emergency medical services personnel member, or reserve peace officer to obtain written approval from their supervisor prior to claiming the tax credit. The bill does eliminate specific training requirements for a fire fighter to be eligible for the tax credit, but the bill allows a supervisor to utilize the approval of the tax credit to ensure the individual meets training or other requirements specified by the department or program. Currently, such an individual is required to obtain a written statement from their supervisor verifying the individual was in such a position for the months the credit is claimed.12, which is in alphabetical order, due to the strike of the term “volunteer”.