An act relating to employment protections for volunteer firefighters and emergency medical personnel and tax credits for employers

This bill protects employees from being fired, discriminated against, or retaliated against for taking time off to serve as volunteer firefighters or volunteer emergency medical personnel. It also allows employers to claim a $500 tax credit for each volunteer firefighter or emergency medical personnel they employ for at least 12 weeks during the tax year. To qualify for protections, employees must provide written proof from their volunteer department to their employer, and employers are not required to pay employees for time spent on volunteer duties. The tax credit is available to private employers who maintain workers' compensation insurance and meet state registration requirements. These changes take effect on July 1, 2024.