Establishes a tax credit for taxpayers who donate equipment or materials to first responder live training programs

This bill creates a tax credit for taxpayers who donate equipment or materials to first responder training programs. The credit equals the donated items' value (up to $3,000 per tax year) for programs involving police, fire, emergency services, or hospital staff using real-world scenario training outdoors. Donors must provide proof of the donation's value, the training's occurrence, and that the recipient organization requested the items. The credit applies to donations made during the tax year, with documentation requirements to verify eligibility.