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HB 5028

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO CERTAIN VOLUNTEER FIREFIGHTERS OR VOLUNTEER AMBULANCE MEMBERS.

2025 Regular Session Introduced by Mark Anderson and 5 co-sponsors

Connecticut would allow volunteer firefighters and ambulance members to deduct stipend income from state taxes, reducing tax liability to incentivize emergency service recruitment.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#incometaxdeductions(state) #volunteerambulancecompanies #volunteerfirefighters
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WeVote Research Nonpartisan
Bill Summary · HB 5028

Legislative bill overview

HB 5028 would create a personal income tax deduction for stipends received by volunteer firefighters and volunteer ambulance service members in Connecticut. This allows these volunteers to exclude stipend income from their taxable state income, reducing their overall tax liability based on the amount of compensation they receive for their service.

Why is this important

Volunteer fire and ambulance services are critical infrastructure in many Connecticut communities, particularly in rural and suburban areas where paid professional services may be cost-prohibitive. This tax deduction represents a state-level incentive to recruit and retain volunteers for emergency services by offsetting the financial burden of unpaid or minimally paid emergency response work.

Potential points of contention

  • Revenue impact: The deduction creates foregone state tax revenue; fiscal analysis would need to quantify the cost to Connecticut's budget
  • Scope and fairness questions: Why stipends for fire/ambulance but not other essential volunteer roles (rescue squads, community services)? Does this create inequitable treatment across volunteer sectors?
  • Income targeting: The deduction may provide greater absolute benefit to higher-income volunteers (who face higher marginal tax rates) compared to lower-income volunteers, potentially raising equity concerns about tax progressivity
  • Administrative clarity: Bill would need to define which stipends qualify, how amounts are verified, and whether there are caps or income limits on eligibility

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

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