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Bill

HB 2076

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

2025 Regular Session Introduced by Tom Garrett

Allows Virginia volunteer firefighters and EMS personnel to subtract income from state taxes, reducing tax revenue while incentivizing emergency service recruitment.

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Bill Summary · HB 2076

Legislative bill overview

HB 2076 proposes to create an income tax subtraction for volunteer firefighters and emergency medical services (EMS) personnel in Virginia. This would allow qualifying volunteers to reduce their taxable income, effectively providing a tax benefit for their service.

Why is this important

Volunteer fire and EMS services are critical infrastructure in many rural and suburban Virginia communities, often operating with minimal funding. Tax incentives could help recruit and retain volunteers, though the actual financial impact depends on how many people qualify and the size of the deduction.

Potential points of contention

  • Revenue impact: The state loses tax revenue from this subtraction, requiring either budget cuts elsewhere or reduced services
  • Fairness concerns: Benefits only volunteers in certain occupations, raising questions about whether other essential volunteers (rescue squads, disaster response) should be included
  • Definition and verification: Creates administrative complexity in determining who qualifies and enforcing eligibility requirements across multiple jurisdictions
  • Limited benefit: The tax savings may be modest for lower-income volunteers, potentially providing greater benefit to higher-earning individuals

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

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