AN ACT CONCERNING A MUNICIPAL TAX ABATEMENT FOR SURVIVING DOMESTIC PARTNERS OF POLICE OFFICERS, FIREFIGHTERS AND EMERGENCY MEDICAL TECHNICIANS AND ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.

HB 7055 creates two key tax provisions. First, it allows municipalities to establish property tax abatements for the primary residence of surviving domestic partners of police officers, firefighters, or EMTs who die while on duty (effective October 1, 2025). Second, it adds a personal income tax deduction for stipends paid to volunteer firefighters, volunteer fire police officers, and volunteer ambulance members (effective January 1, 2026). These changes directly affect surviving domestic partners of certain first responders and volunteer emergency personnel. The bill modifies existing statutes to provide specific tax relief without altering general tax rates or creating new programs.