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Bill

HB 5065

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

2026 Regular Session Introduced by Billy Buckbee

Connecticut would allow volunteer firefighters and ambulance members to exclude their service stipends from state income tax, reducing tax liability to incentivize recruitment.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
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Bill Summary · HB 5065

Legislative bill overview

HB 5065 proposes to create a personal income tax deduction for stipends received by volunteer firefighters and volunteer ambulance service members in Connecticut. This means individuals serving in these volunteer roles could exclude their stipend payments from their taxable income, reducing their state income tax liability.

Why is this important

Volunteer firefighting and ambulance services are critical to public safety infrastructure, particularly in rural and smaller Connecticut communities where paid departments may be limited. Creating tax incentives could help recruit and retain volunteers by effectively increasing their net compensation without requiring municipalities to pay higher stipends.

Potential points of contention

  • Tax revenue impact: The deduction reduces state income tax collections; fiscal note would clarify whether this represents significant foregone revenue and whether the incentive is cost-effective relative to volunteer recruitment benefits
  • Fairness and scope questions: Critics may argue why stipend recipients deserve tax breaks when other essential volunteers (rescue workers, etc.) don't receive similar treatment, or whether this primarily benefits higher-income volunteers
  • Definitional clarity: The bill would need clear parameters—what qualifies as a "stipend" versus salary, minimum service requirements, and whether all volunteer departments statewide are covered uniformly

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

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