VOLUNTEER EMS & FIREFIGHTER TAX CREDITS

SB 15 creates a $1,000 income tax credit for New Mexico residents who volunteer at least 52 times yearly with a certified emergency medical services (EMS) agency. To qualify, volunteers must provide proof of service and obtain certification from the Emergency Medical Systems Bureau. The credit is limited to $4 million total annually across all claimants, and applicants must not also claim the separate volunteer firefighter tax credit for the same year. This policy directly supports unpaid EMS volunteers by reducing their state tax liability.