Arkansas 2023 Regular Session

Arkansas House Bill HB1241

Introduced
1/24/23  
Refer
1/24/23  

Caption

To Create A Refundable Tax Credit For Certain Volunteer Firefighters.

Impact

The implementation of HB1241 will have a direct impact on the state's income tax structure, as it establishes a new category of refundable credits aimed at supporting volunteer firefighters. This financial support could serve as an incentive for more individuals to volunteer in firefighting roles, potentially increasing community safety and effectiveness in emergency response. By providing this credit, the state not only honors the contributions of volunteer firefighters but also addresses the financial burdens they might face as they perform their duties.

Summary

House Bill 1241 aims to amend Arkansas tax laws by introducing a refundable income tax credit specifically for qualified volunteer firefighters. This initiative recognizes the essential role these individuals play in their communities by providing them with a financial incentive. To qualify, volunteer firefighters must engage actively in firefighting activities, receive limited compensation, and complete a form determined by the Department of Finance and Administration. The bill proposes a credit of $500 against their state income tax, with provisions for refunds if the credit exceeds their tax liability.

Sentiment

General sentiment surrounding HB1241 is predominantly positive among supporter groups, including firefighters' associations and community advocates. They argue that the proposed tax credit is a much-needed acknowledgment of the hard work and sacrifices made by volunteer firefighters. However, some skepticism exists regarding the adequacy of the financial support provided and concerns about the bureaucratic processes required to obtain the credit. Overall, the sentiment reflects a sense of appreciation for the firefighters while also highlighting the need for practical and accessible support.

Contention

Notable points of contention include the criteria for qualifying as a 'qualified volunteer firefighter' and the potential impact of the tax credit on state revenues. Some legislators raised concerns about distinguishing between truly active volunteers and others who may not meet the engagement requirements. There is also a discussion surrounding the fiscal implications of implementing such tax credits, particularly how it might affect state funding for other priorities. Despite these concerns, proponents maintain that investing in the well-being of volunteer firefighters is vital for community resilience.

Companion Bills

No companion bills found.

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