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CA

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SB 373

AN ACT ALLOWING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS, VOLUNTEER FIRE POLICE OFFICERS AND VOLUNTEER AMBULANCE MEMBERS.

2026 Regular Session Introduced by Chris Aniskovich and 37 co-sponsors

Connecticut bill allows volunteer firefighters, fire police, and ambulance members to deduct stipends from state income taxes to encourage emergency service retention.

HOUSE CALENDAR NUMBER 497
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WeVote Research Nonpartisan
Bill Summary · SB 373

Legislative bill overview

SB 373 would allow Connecticut residents who serve as volunteer firefighters, volunteer fire police officers, or volunteer ambulance members to deduct their stipends from their personal income tax liability. The bill essentially provides a tax benefit to compensate volunteers for their service by reducing their taxable income by the amount of stipends received.

Why is this important

Volunteer emergency services are critical infrastructure in many Connecticut communities, particularly in rural and suburban areas where paid professional services may be limited or cost-prohibitive. This tax deduction aims to make volunteer service more financially attractive and help retain volunteers facing economic pressures, potentially improving emergency response capacity and community safety.

Potential points of contention

  • Revenue impact: The state loses tax revenue from this deduction, requiring either budget reallocation or offsetting tax increases elsewhere
  • Equity concerns: Only volunteers in specific roles benefit; questions arise about why other volunteer positions (food banks, senior services, etc.) wouldn't receive similar treatment
  • Effectiveness: Unclear whether a tax deduction significantly incentivizes volunteer service compared to direct stipend increases or other retention strategies
  • Administrative complexity: Requires verification systems to confirm volunteer status and stipend amounts during tax filing
  • Stipend variation: Stipend amounts vary significantly across municipalities, meaning the tax benefit's value differs by location

Compiled from official sources — confirm details with the bill’s official record.

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