Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill creates a tax credit for qualified volunteers who serve as firefighters or emergency medical services personnel with organized fire departments or life support agencies. Volunteers can claim a credit of up to $2,500 against their income tax for services provided during the tax year, provided they meet specific requirements regarding hours of service and training. The credit is designed to recognize and incentivize volunteer work in these critical roles.
Key provisions
- Creates a $2,500 credit for qualified volunteer firefighters and emergency medical services personnel.
- The credit applies to tax years beginning on or after January 1, 2025.
- Volunteers must provide a signed statement from their fire department or agency confirming service requirements.
- Volunteers must have at least 120 hours of active service during the tax year.
- Compensation for volunteer services is limited to reimbursement for expenses or customary benefits.
- Emergency medical services personnel are defined under specific public health code regulations.
- Firefighter and life support agency definitions are provided for clarity.
- If the credit exceeds tax liability, the excess is refunded.
Who is affected
- Volunteer firefighters
- Volunteer emergency medical services personnel
- Taxpayers who qualify for the credit
- Organized fire departments
Bill text
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Document of record
- Version
- House Introduced Bill
- Published
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Sponsors
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2 on record
Primary sponsor
Cosponsor
Douglas Wozniak
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