Connecticut Senate Bill SB00110

Connecticut 2025 Regular Session

• Introduced: 1/8/25
• Refer: 1/8/25

Caption

An Act Establishing A Personal Income Tax Deduction For Stipends Paid To Certain Volunteer Firefighters Or Volunteer Ambulance Members.

Impact

If enacted, this bill would amend section 12-701 of the general statutes, which relates to personal income tax regulations. By allowing a tax deduction specifically for stipends paid to volunteers, the legislation seeks to provide financial relief to those who serve their communities in emergency and rescue roles. This could incentivize more individuals to become involved in volunteer firefighting and ambulance services, potentially addressing volunteer shortages and ensuring better emergency response capabilities in Connecticut.

Summary

SB00110 is a proposed act aimed at establishing a personal income tax deduction for stipends paid to certain volunteer firefighters and volunteer ambulance members. The bill specifically includes stipends provided by municipalities, volunteer fire departments, and volunteer ambulance associations, which can amount to a maximum of fifteen thousand dollars from these different entities for other duties performed. The intent is to recognize and support the valuable contributions made by volunteers in these vital services.

Contention

While the bill generally aims to benefit volunteers, potential points of contention may arise regarding the financial implications for municipalities and volunteer organizations. Some stakeholders might argue that the bill could lead to increased costs for local governments, which may already be facing budgetary constraints. Additionally, there could be discussions around the limits of the stipend amounts and how they align with existing compensation structures within these services. However, proponents may emphasize the societal benefits of supporting volunteers who often work without compensation.