Provide tax credit for volunteer first responders

This bill creates a Montana income tax credit for individuals who volunteer as emergency first responders, such as volunteer firefighters, emergency medical service members, and air search and rescue volunteers. The credit allows eligible taxpayers to receive up to $1,500, calculated at $15 per hour of active volunteer service, and is refundable, meaning it can be received even if the taxpayer owes no state income tax. To claim the credit, volunteers must submit proof of their service hours to the state tax department. Additionally, the bill adds this tax credit to a list of credits that the revenue interim committee must review every eight years to assess their effectiveness and impact on taxpayers.