Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.
Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.
Excludes from federal adjusted gross income the amount of any service award paid to a volunteer firefighter or volunteer ambulance worker, thereby exempting such payments from state income tax in like manner as a pension.
Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.