A bill for an act authorizing length of service award programs for volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers, and making appropriations.

This bill authorizes municipalities to establish length of service award programs (LOSAPs) for volunteer firefighters, volunteer emergency medical care providers, and reserve peace officers. It creates a state grant fund, managed by the Department of Revenue, which will be annually replenished from sports wagering receipts up to $1.5 million. This fund provides matching grants, up to $300 per year per recipient, to municipalities that establish a LOSAP, requiring the volunteer participant to also contribute. These programs offer tax-deferred awards to eligible volunteers, and the bill's provisions are set to be repealed on July 1, 2030.