Kentucky 2024 Regular Session

Kentucky House Bill HB133

Introduced
1/3/24  

Caption

AN ACT relating to a tax credit for volunteer firefighters.

Impact

The introduction of a tax credit for volunteer firefighters is seen as a significant step towards enhancing public safety by bolstering volunteer ranks. By providing this financial incentive, the bill aims to alleviate some of the burdens associated with the cost of volunteering, thus encouraging more individuals to participate in local fire service. There is an expectation that such measures will directly contribute to improved community emergency response, ultimately benefiting residents across the state.

Summary

HB133 aims to provide a tangible incentive for volunteer firefighters in Kentucky by offering a refundable tax credit of $1,000 for those who are active members of certified fire departments. The bill is designed to support recruitment and retention of volunteer firefighters, addressing concerns over declining volunteer numbers which are critical for emergency response in many communities. The legislation specifies that the credit will be effective for taxable years beginning from January 1, 2025, to January 1, 2029, establishing a clear timeframe for its implementation.

Sentiment

General sentiment surrounding HB133 appears to be positive, particularly among community members who rely on volunteer fire services. Supporters argue that recognizing the contributions of volunteer firefighters through tax credits acknowledges their vital role in public safety. However, there are concerns about the financial implications of providing these tax credits, as it could strain state revenues during the implementation period. Overall, stakeholders seem to agree on the need for such incentives given the diminishing number of active volunteers in the service.

Contention

While the bill primarily enjoys bipartisan support, discussions have highlighted some contention regarding its funding source and the long-term implications of tax credits on state budgets. Critics may argue that financial assistance should be accompanied by broader reforms within the fire service system to ensure sustainability. Furthermore, a systematic approach towards understanding the needs of volunteer firefighter organizations in curtailing operational costs and enhancing volunteer engagement is needed, beyond just financial incentives.

Companion Bills

No companion bills found.

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