| 1 | 1 | | |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | 2023 -- H 5321 |
|---|
| 6 | 6 | | ======== |
|---|
| 7 | 7 | | LC000482 |
|---|
| 8 | 8 | | ======== |
|---|
| 9 | 9 | | S TATE OF RHODE IS LAND |
|---|
| 10 | 10 | | IN GENERAL ASSEMBLY |
|---|
| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
|---|
| 12 | 12 | | ____________ |
|---|
| 13 | 13 | | |
|---|
| 14 | 14 | | A N A C T |
|---|
| 15 | 15 | | RELATING TO TAXATION -- PERSONAL INCOME TAX |
|---|
| 16 | 16 | | Introduced By: Representatives Place, Rea, Nardone, and Quattrocchi |
|---|
| 17 | 17 | | Date Introduced: February 01, 2023 |
|---|
| 18 | 18 | | Referred To: House Finance |
|---|
| 19 | 19 | | |
|---|
| 20 | 20 | | |
|---|
| 21 | 21 | | It is enacted by the General Assembly as follows: |
|---|
| 22 | 22 | | SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby 1 |
|---|
| 23 | 23 | | amended by adding thereto the following section: 2 |
|---|
| 24 | 24 | | 44-30-104. Volunteer firefighter income tax credit. 3 |
|---|
| 25 | 25 | | (a) "Firefighter" for the purposes of this section means a volunteer who performs the duties 4 |
|---|
| 26 | 26 | | including work connected with the control and extinguishment of fires or the maintenance and use 5 |
|---|
| 27 | 27 | | of firefighting apparatus and equipment, including a volunteer engaged in this activity who is 6 |
|---|
| 28 | 28 | | transferred or promoted to a supervisory or administrative position. 7 |
|---|
| 29 | 29 | | (b) Any individual who volunteers as a firefighter shall be allowed to take a state income 8 |
|---|
| 30 | 30 | | tax credit for: 9 |
|---|
| 31 | 31 | | (1) Tuition or fees for the participation of the volunteer firefighter in professional 10 |
|---|
| 32 | 32 | | development courses related to service as a firefighter; and 11 |
|---|
| 33 | 33 | | (2) Uniforms used by the volunteer firefighter in service as a firefighter. 12 |
|---|
| 34 | 34 | | (c) Any future reimbursement to the volunteer for included expenses shall be deemed 13 |
|---|
| 35 | 35 | | income in the year received if the volunteer firefighter used the tax credit. 14 |
|---|
| 36 | 36 | | (d) If any volunteer firefighter receives reimbursement for expenses included in subsection 15 |
|---|
| 37 | 37 | | (b) of this section, they shall not be eligible for an income tax credit pursuant to this section. 16 |
|---|
| 38 | 38 | | |
|---|
| 39 | 39 | | |
|---|
| 40 | 40 | | LC000482 - Page 2 of 3 |
|---|
| 41 | 41 | | SECTION 2. This act shall take effect upon passage. 1 |
|---|
| 42 | 42 | | ======== |
|---|
| 43 | 43 | | LC000482 |
|---|
| 44 | 44 | | ======== |
|---|
| 45 | 45 | | |
|---|
| 46 | 46 | | |
|---|
| 47 | 47 | | LC000482 - Page 3 of 3 |
|---|
| 48 | 48 | | EXPLANATION |
|---|
| 49 | 49 | | BY THE LEGISLATIVE COUNCIL |
|---|
| 50 | 50 | | OF |
|---|
| 51 | 51 | | A N A C T |
|---|
| 52 | 52 | | RELATING TO TAXATION -- PERSONAL INCOME TAX |
|---|
| 53 | 53 | | *** |
|---|
| 54 | 54 | | This act would allow volunteer firefighters who pay for their own training and equipment 1 |
|---|
| 55 | 55 | | to receive an income tax credit. 2 |
|---|
| 56 | 56 | | This act would take effect upon passage. 3 |
|---|
| 57 | 57 | | ======== |
|---|
| 58 | 58 | | LC000482 |
|---|
| 59 | 59 | | ======== |
|---|