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Bill

A 3495

Establishes a tax credit for certain volunteers who provide at least twenty-five hours of service during the year

2025 Regular Session Introduced by Maritza Davila and 2 co-sponsors

Creates a state tax credit for individuals who volunteer at least 25 hours per year, aiming to boost community volunteering and nonprofit support.

REFERRED TO WAYS AND MEANS
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Bill Summary · A 3495

Summary of Bill A 3495

Overview

  • Bill number: A 3495
  • Title: Establishes a tax credit for certain volunteers who provide at least twenty-five hours of service during the year
  • Introduced: January 28, 2025
  • Status: Referred to Ways and Means
  • Classification: bill
  • Primary sponsor: Erik Dilan
  • Cosponsors: Maritza Davila, Yudelka Tapia
  • Related bills (prior sessions): A 4559, A 2894, A 3224, A 3239, A 2658

Purpose and intent

The bill would create a state-level tax credit designed to recognize and incentivize volunteer service. Specifically, individuals who perform a minimum threshold of voluntary work (at least 25 hours in a given year) would be eligible to claim a tax credit. The underlying aim is to encourage greater community volunteering and support for nonprofit, civic, or public-benefit activities.

Key provisions (as described)

  • Creation of a volunteer tax credit available to eligible taxpayers.
  • Eligibility criterion: completion of at least 25 hours of volunteer service during the tax year.
  • Credit amount and structure: not specified in the available summary; exact dollar value, credit type (nonrefundable vs. refundable), and any caps or limits are to be defined in the bill text.
  • Eligible volunteers: the law would define who counts as a qualifying volunteer and under what circumstances hours must be performed (e.g., through recognized nonprofit organizations or certain public agencies). Specifics are not provided in the summary.
  • Verification and documentation: procedures to verify hours and certify eligibility would be established in the bill (not detailed here).
  • Interaction with other tax provisions: the summary does not specify how this credit would interact with existing credits or deductions.

Who would be affected

  • Individual taxpayers who volunteer and meet the 25-hour threshold in a tax year.
  • Organizations hosting volunteers and possibly the broader nonprofit sector, due to potential changes in volunteer engagement incentives.
  • The state Department of Taxation/Finance or equivalent agency responsible for administration, verification, and enforcement of the credit.

Administrative and timeline aspects

  • The bill has been referred to the Ways and Means committee, indicating it will undergo fiscal review and consideration of revenue implications.
  • No specific effective date or phased implementation is provided in the summary; such details would be determined in the full bill text or subsequent amendments.

Potential impacts and considerations

  • Positive: could boost volunteer participation and support for community programs.
  • Fiscal considerations: Ways and Means will assess the revenue impact and administrative costs; the magnitude depends on the credit amount, eligibility, and take-up.
  • Administrative: clear definitions of eligible hours, verification processes, and anti-fraud safeguards will be essential for implementation.

Next steps

  • As the bill is in committee, the next milestones will include committee hearings, potential amendments, and floor consideration. The text would specify the credit amount, eligible activities, and detailed rules governing qualification and administration.

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

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