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

HB 6459 establishes a personal income tax deduction for stipends paid to volunteer firefighters and ambulance members by their local fire departments, ambulance associations, or municipalities. This allows those volunteers to reduce their taxable income by the amount of their stipends, lowering their state income tax burden. The bill directly affects volunteers who receive small payments for their service, not their primary income. It modifies the state tax code to provide this specific benefit for emergency response volunteers.