WeVote
Log In

Bill

Bill

SB 186

AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR VOLUNTEER FIRST RESPONDERS.

2026 Regular Session Introduced by Pat Boyd and 4 co-sponsors

Connecticut bill creates refundable income tax credit for volunteer first responders to improve recruitment and retention in understaffed emergency services.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#emergencymedicalresponders #incometaxcredits(state) #volunteerambulancecompanies #volunteerfirepolice #volunteerfirefighters
0
WeVote Research Nonpartisan
Bill Summary · SB 186

Legislative bill overview

SB 186 would create a refundable tax credit for Connecticut residents who volunteer as first responders, such as firefighters, emergency medical technicians, and rescue personnel. The credit would reduce their personal income tax liability, and because it's refundable, volunteers could receive money back from the state even if they owe no taxes.

Why is this important

Volunteer first responders are critical to emergency services in many Connecticut communities, particularly in rural and suburban areas where staffing paid professionals would be costly. This tax credit aims to offset the personal costs and time commitment of volunteering, potentially addressing recruitment and retention challenges in a sector facing nationwide shortages.

Potential points of contention

  • Fiscal impact and state budget strain: A refundable tax credit creates a direct cost to the state budget; the fiscal note will determine whether this is affordable given Connecticut's existing budget pressures
  • Definition and eligibility disputes: Questions about which volunteer roles qualify, minimum service hours required, and verification methods could create administrative complexity and fairness concerns
  • Regressive benefit structure: Tax credits primarily benefit volunteers with sufficient income tax liability; lower-income volunteers may see minimal benefits despite equal service contributions
  • Alternative approaches debate: Critics may argue direct stipends, equipment reimbursements, or pension benefits would be more efficient than tax credits at addressing volunteer recruitment issues

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

Sign in to ask a question.