Income tax, state; subtractions for volunteer firefighters, etc.

Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel.Provides a state income tax subtraction of $20 per hour, up toa maximum of 300 hours per taxable year, for bona fide volunteerswho perform qualifying services, defined in the bill as volunteerfirefighting and fire prevention services, emergency medical services,ambulance services, emergency rescue services, and all training andtraining-related activities required by law.