Montana House Bill HB542

Montana 2023 Regular Session

• Introduced: 2/14/23
• Refer: 2/16/23
• Refer: 3/13/23

Caption

Establish a volunteer firefighter and EMT tax credit

Impact

The passage of HB 542 is expected to positively impact the volunteer emergency response ecosystem in Montana. With a focus on incentivizing volunteer work, the bill addresses the growing concerns regarding declining volunteer numbers in these critical roles. By providing a financial benefit through the tax credit, the legislature aims to ease the financial burden on these volunteers and encourage more participation in these essential public safety positions.

Summary

House Bill 542 establishes a tax credit aimed at supporting volunteer firefighters and volunteer emergency care providers in Montana. The bill allows a tax credit of up to $500 for qualified individuals who meet specific criteria, which includes being a nonpaid member of a recognized volunteer fire company or emergency medical service for the entire calendar year and completing a mandated amount of training. This initiative is the state’s effort to retain and recruit essential personnel who often provide critical services in their communities without compensation.

Contention

While many legislators and community members view the tax credit as a positive step toward supporting essential service workers, there may be some concerns regarding the funding implications associated with such tax credits. Lawmakers will need to consider how these tax credits will affect state revenue and whether the potential benefits in terms of public safety will outweigh the costs incurred by the state treasury. Additionally, discussions surrounding the equitable distribution of benefits among various volunteer service providers could arise, focusing on ensuring that the aid reaches those most in need.