The Legislature finds that it is an important public policy to encourage participation in volunteer fire fighting and emergency response by providing tax credits for those who volunteer their time as a vital service to their community.
As used in this article: “Active member” means an individual that performs the function of fire prevention and suppression, or vehicle and machinery extrications, hazardous materials response and mitigation, technical rescue, emergency medical services, and any other duties that a specialized support member may provide when responding to emergency situations; “Activities” means responses to emergencies, […]
(a) There is allowed to eligible volunteer firefighters in this state a nonrefundable credit against taxes imposed by 11-21-1 et seq. of this code in the amount set forth in subsection (b) of this section. (b) The amount of the credit is $1,000 during a taxable year or the total amount of tax imposed by […]
(a) To be an eligible volunteer firefighter under 11-13JJ-3 of this code, he or she shall obtain certification from the chief of the volunteer fire department to demonstrate the following: (1) The volunteer firefighter has been an active member in good standing of the volunteer fire department for the entire year; or
(a) The Tax Commissioner may propose rules for legislative approval in accordance with the provision of 29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article. (b) The commission may propose rules for legislative approval in accordance with the provisions of 29A-3-1 et seq. of this code […]
Beginning on the first day of the second taxable year after the passage of this article and every two years thereafter, the commission shall submit to the Governor, the President of the Senate, and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the tax […]
The credit allowed by this article shall be allowed for qualifying volunteer firefighters after December 31, 2022.
