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Introduced House Bill (H)

DIGEST

Tax incentives for public safety volunteers. Provides that an individual who is a volunteer firefighter or a police reserve officer and meets certain requirements is entitled to a credit of $1,000 against the individual's adjusted gross income tax liability each taxable year. Provides that a clothing or uniform allowance received by a volunteer firefighter or police reserve officer is exempt from the adjusted gross income tax imposed on the income of the individual. Tax incentives for public safety volunteers. Provides that an individual who is a volunteer firefighter or a police reserve officer and meets certain requirements is entitled to a credit of $1,000 against the individual's adjusted gross income tax liability each taxable year. Provides that a clothing or uniform allowance received by a volunteer firefighter or police reserve officer is exempt from the adjusted gross income tax imposed on the income of the individual.