AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO CERTAIN VOLUNTEER FIREFIGHTERS OR VOLUNTEER AMBULANCE MEMBERS.

HB 5028 creates a personal income tax deduction for volunteer firefighters and ambulance members who receive stipends from their municipality, volunteer fire department, or volunteer ambulance association. The deduction applies to stipends paid for "other duties performed," limited to $15,000 annually per recipient. This directly affects eligible volunteers whose income includes these stipends, reducing their taxable income. The bill modifies existing tax law to provide this specific deduction for qualifying volunteer service payments.