A bill for an act modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions.

Summary

The bill changes the state income‑tax credit for emergency medical services (EMS) personnel so that workers who meet a first‑responder definition without formal certification can claim it. It also tells the Department of Revenue to set rules for those qualifications and makes the change apply to tax years starting on or after Jan. 1, 2026. The measure was withdrawn and is not currently moving forward.

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