An act relating to a tax credit for emergency responders

This bill creates a refundable income tax credit of $500 for qualified emergency responders in Vermont, including licensed emergency medical personnel, first responders, and volunteer firefighters who are in good standing with the state. The credit applies to taxable years beginning on or after January 1, 2024, and is designed to recognize the public service provided by these individuals who deliver lifesaving measures. The legislation also requires the Vermont Fire Service Training Council to establish standards defining active service for volunteer firefighters to determine eligibility for the credit. This measure directly affects licensed medical personnel, first responders, and volunteer firefighters who meet the specified qualifications and serve within the state.