AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS.

HB 5770 creates a personal income tax deduction for volunteer firefighters who receive stipends from their municipality or volunteer fire department. The bill amends tax code to allow these individuals to subtract stipend payments from their taxable income. This directly affects volunteer firefighters who earn small payments for service but don't receive regular wages. The policy change simplifies tax treatment for this specific group by recognizing their service through a deduction in the income tax calculation.