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SB 110

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

2025 Regular Session Introduced by Heather Somers

Connecticut bill creates income tax deduction for volunteer firefighter and ambulance worker stipends to encourage emergency service recruitment and retention.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#incometaxdeductions(state) #volunteerambulancecompanies #volunteerfirefighters
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WeVote Research Nonpartisan
Bill Summary · SB 110

Legislative bill overview

SB 110 would create a personal income tax deduction for stipends received by volunteer firefighters and volunteer ambulance service members in Connecticut. This means individuals in these volunteer roles could exclude stipend payments from their taxable income, reducing their state tax liability.

Why is this important

Volunteer emergency services are critical infrastructure in many Connecticut communities, particularly smaller towns that rely on unpaid personnel. This tax incentive aims to offset the financial burden of volunteering and potentially encourage recruitment and retention in roles that are increasingly difficult to fill nationwide.

Potential points of contention

  • Revenue impact: The state loses tax revenue from this deduction; the fiscal cost depends on how many volunteers receive stipends and at what amounts
  • Scope and fairness: Questions about whether similar deductions should apply to other volunteer roles (hospital volunteers, disaster relief, etc.) or why firefighters/ambulance workers deserve preferential tax treatment
  • Definition and administration: Ambiguity about what qualifies as a "stipend" versus reimbursement, which volunteers are covered, and how the tax administration will verify eligibility
  • Alternative approaches: Whether direct state subsidies to volunteer departments or recruitment bonuses would be more effective than individual tax deductions

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

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