AN ACT relating to a tax credit for volunteer firefighters.

Summary

The bill adds a refundable $1,000 credit per volunteer firefighter to individual income taxes for taxable years beginning Jan. 1 2027 through Dec. 31 2030. It is intended to increase the number of volunteers in qualified fire departments, and it requires the fire commission to certify volunteers and fire departments to report credit usage to the Legislative Research Commission. The credit is applied after other refundable credits under Kentucky’s tax credit ordering rules.

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