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Bill

H 300

An act relating to an income tax credit for emergency first responders

2025-2026 Regular Session Introduced by Lucy Boyden and 6 co-sponsors

The bill would provide a Vermont income tax credit to eligible emergency first responders to offset costs and burdens of their service.

Read first time and referred to the Committee on Ways and Means
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WeVote Research Nonpartisan
Bill Summary · H 300

Overview

House Bill H.300 (2025-2026, Vermont) proposes an income tax credit aimed at emergency first responders. The bill grants a state income tax credit to eligible individuals who serve as emergency first responders, with the intent of recognizing and supporting the critical financial burden associated with this public safety role.

Purpose and Intent

  • Provide an income tax credit for emergency first responders to offset costs or burdens associated with their service.
  • Acknowledge the essential role of first responders in protecting public safety and well-being.
  • Potentially improve recruitment, retention, and morale among emergency response personnel by delivering targeted financial relief.

Key Provisions (as introduced)

  • Eligibility: The bill designates certain individuals who serve as emergency first responders as eligible for the income tax credit. The exact categories (e.g., volunteer, part-time, or professional responders) and the types of emergency services covered would be defined in the bill's text.
  • Credit Amount: The act would specify the value of the credit (dollar amount or percentage of qualified costs/compensation) that taxpayers could claim against their Vermont individual income tax liability.
  • Qualified Expenses or Roles: The credit could be tied to specific costs incurred by responders (e.g., training, equipment, travel, or ancillary expenses) or to employment status and service hours. The bill would outline what counts toward the credit.
  • Maximums and Carryforward: Provisions may include annual maximum credit limits, and whether any unused credit can be carried forward to future tax years.
  • Claim Process: The bill would set forth how eligible taxpayers claim the credit on their Vermont income tax return, including any required documentation or certifications from employers or governing authorities.
  • Interaction with Other Credits: The bill may specify whether the first responder credit is allowed in conjunction with other Vermont credits and any ordering rules.

Who Would Be Affected

  • Primary: Vermont income taxpayers who qualify as emergency first responders under the bill’s criteria.
  • Secondary: Employers, volunteer organizations, and local or state agencies that employ or supervise first responders, as they may need to provide documentation or verification of service to employees or volunteers.
  • Administrative: Vermont Department of Taxes, which would be responsible for processing, auditing, and administering the credit, including eligibility verification and compliance.

Procedural and Timeline Aspects

  • Introduction and Referral: The bill was introduced and referred on 2025-02-20 to the Committee on Ways and Means, indicating it will be reviewed for fiscal impact and tax policy considerations.
  • Next Steps: The Ways and Means Committee would analyze fiscal implications, estimate revenue impact, and consider amendments before potentially moving the bill to larger chambers for debate and voting.
  • Fiscal Note: A subsequent fiscal impact assessment would typically accompany committee deliberations to determine cost to the state budget and any interaction with other tax provisions.

Potential Impact and Considerations

  • Fiscal Impact: The credit would reduce state tax revenue by the amount of credits claimed, depending on eligibility, credit amount, and uptake by eligible responders.
  • Equity and Targeting: The bill’s design would determine how broadly it benefits responders (volunteer vs. career, regional distribution, layers of eligibility).
  • Administrative Burden: Implementing the credit could require additional record-keeping and verification processes for responders and employers.
  • Policy Trade-offs: Legislators would weigh the credit against alternative approaches to support first responders (e.g., stipend programs, training grants, or wage supplements).

Note: The summary reflects the bill’s stated objectives and typical tax-credit structure based on the provided information. The exact provisions (eligibility criteria, credit amount, cap, and administration) would be defined in the bill’s full text and any amendments adopted during committee consideration.

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

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