| 1 | 1 | | BILL AS INTRODUCED H.300 |
|---|
| 2 | 2 | | 2025 Page 1 of 3 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | VT LEG #380543 v.1 |
|---|
| 6 | 6 | | H.300 1 |
|---|
| 7 | 7 | | Introduced by Representatives Morgan, M. of Milton, Boyden of Cambridge, 2 |
|---|
| 8 | 8 | | Hango of Berkshire, Hooper of Burlington, Morgan, L. of 3 |
|---|
| 9 | 9 | | Milton, Pinsonault of Dorset, and Waters Evans of Charlotte 4 |
|---|
| 10 | 10 | | Referred to Committee on 5 |
|---|
| 11 | 11 | | Date: 6 |
|---|
| 12 | 12 | | Subject: Taxation; income tax; credit; emergency responders 7 |
|---|
| 13 | 13 | | Statement of purpose of bill as introduced: This bill proposes to create a 8 |
|---|
| 14 | 14 | | refundable income tax credit for qualified emergency responders. 9 |
|---|
| 15 | 15 | | An act relating to an income tax credit for emergency first responders 10 |
|---|
| 16 | 16 | | It is hereby enacted by the General Assembly of the State of Vermont: 11 |
|---|
| 17 | 17 | | Sec. 1. 32 V.S.A. § 5830g is added to read: 12 |
|---|
| 18 | 18 | | § 5830g. TAX CREDIT FOR EMERGENCY RESPONDERS 13 |
|---|
| 19 | 19 | | (a) A qualified emergency responder shall be eligible for a refundable 14 |
|---|
| 20 | 20 | | credit against the tax imposed under section 5822 of this title during the 15 |
|---|
| 21 | 21 | | taxable year in the amount of $500.00. 16 |
|---|
| 22 | 22 | | (b) As used in this section, “qualified emergency responder” means: 17 |
|---|
| 23 | 23 | | (1) emergency medical personnel as defined in 24 V.S.A. § 2651(6), 18 |
|---|
| 24 | 24 | | volunteer personnel as defined in 24 V.S.A. § 2651(15), and first responders 19 BILL AS INTRODUCED H.300 |
|---|
| 25 | 25 | | 2025 Page 2 of 3 |
|---|
| 26 | 26 | | |
|---|
| 27 | 27 | | |
|---|
| 28 | 28 | | VT LEG #380543 v.1 |
|---|
| 29 | 29 | | providing first responder service as defined in 24 V.S.A. § 2651(10) who are 1 |
|---|
| 30 | 30 | | licensed by the Department of Health pursuant to 24 V.S.A. § 2681; and 2 |
|---|
| 31 | 31 | | (2) volunteer firefighters, provided the firefighter is in good standing 3 |
|---|
| 32 | 32 | | with and qualifies as an active volunteer member of any fire organization or 4 |
|---|
| 33 | 33 | | fire brigade in this State pursuant to the standards adopted by the Vermont Fire 5 |
|---|
| 34 | 34 | | Service Training Council under 20 V.S.A. § 3153(a)(1)(F). 6 |
|---|
| 35 | 35 | | Sec. 2. 20 V.S.A. § 3153(a) is amended to read: 7 |
|---|
| 36 | 36 | | (a) The Council shall: 8 |
|---|
| 37 | 37 | | (1) Establish by rules adopted pursuant to 3 V.S.A. chapter 25: 9 |
|---|
| 38 | 38 | | * * * 10 |
|---|
| 39 | 39 | | (F) Standards to define active service for volunteer firefighters for 11 |
|---|
| 40 | 40 | | purposes of determining eligibility for the tax credit for emergency responders 12 |
|---|
| 41 | 41 | | under 32 V.S.A. § 5830g. 13 |
|---|
| 42 | 42 | | * * * 14 |
|---|
| 43 | 43 | | Sec. 3. 32 V.S.A. § 5813 is amended to read: 15 |
|---|
| 44 | 44 | | § 5813. STATUTORY PURPOSES 16 |
|---|
| 45 | 45 | | * * * 17 |
|---|
| 46 | 46 | | (aa) The statutory purpose of the tax credit for emergency responders under 18 |
|---|
| 47 | 47 | | section 5830g of this title is to recognize the public service of licensed 19 |
|---|
| 48 | 48 | | emergency medical personnel, first responders, and volunteer firefighters who 20 |
|---|
| 49 | 49 | | provide lifesaving measures in Vermont. 21 BILL AS INTRODUCED H.300 |
|---|
| 50 | 50 | | 2025 Page 3 of 3 |
|---|
| 51 | 51 | | |
|---|
| 52 | 52 | | |
|---|
| 53 | 53 | | VT LEG #380543 v.1 |
|---|
| 54 | 54 | | Sec. 4. EFFECTIVE DATES 1 |
|---|
| 55 | 55 | | (a) Notwithstanding 1 V.S.A. § 214, this section and Secs. 1 (tax credit for 2 |
|---|
| 56 | 56 | | emergency responders) and 3 (statutory purpose; tax credit for emergency 3 |
|---|
| 57 | 57 | | responders) shall take effect retroactively on January 1, 2025 and shall apply to 4 |
|---|
| 58 | 58 | | taxable years beginning on and after January 1, 2025. 5 |
|---|
| 59 | 59 | | (b) Sec. 2 shall take effect on passage and shall apply to tax credits for 6 |
|---|
| 60 | 60 | | emergency responders claimed for taxable years beginning on and after 7 |
|---|
| 61 | 61 | | January 1, 2025. 8 |
|---|