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Bill Summary · LC 2287

LC 2287 — Provide tax credit for volunteer first responders

A concise, nonpartisan summary of the bill as currently available, focusing on purpose, provisions, and potential impact.

Overview and intent

  • LC 2287 proposes a state income tax credit intended to recognize and support individuals who volunteer as first responders (e.g., firefighters, emergency medical services, and related public safety volunteers).
  • The goal is typically to encourage recruitment and retention of volunteer personnel in emergency services and to acknowledge these volunteers’ contributions to community safety.

Status and timeline (as of the information available)

  • Introduced: December 8, 2024.
  • Draft progress indicators show ongoing drafting and review steps, with activity including:
    • December 2024: Drafter assigned.
    • January 2025: Drafts move through legal review, input/proofing, final drafter review, and delivery for legislative progression.
    • Mid-January 2025: Drafts circulated in Assembly and delivered to requester.
  • The bill’s progression appears to be in the early stages of formal refinement, with the exact text and final provisions yet to be published publicly.

What the bill would do (provisions to watch for)

Note: The specific text and numeric provisions are not provided in the materials you supplied. The following describes typical elements in a volunteer-first-responder tax credit bill and what to look for when the final text is released.

  • Credit type and amount
    • Whether the credit is refundable or nonrefundable.
    • Annual credit amount (per volunteer or per year), and any caps per taxpayer.
    • Whether the credit is fixed or scales with hours volunteered or years of service.
  • Eligibility
    • Which individuals qualify (e.g., registered volunteers with an approved emergency service organization, minimum hours volunteered, active status).
    • Any exclusions (e.g., professional responders who are paid employees, retirees, or cross-border volunteers).
  • Administration and claiming
    • How taxpayers claim the credit on the state income tax return.
    • Required documentation (e.g., proof of hours, certification from the volunteer organization, accountability records).
    • Interaction with other credits/deductions and potential carryforward provisions.
  • Duration and sunset
    • Effective dates, applicability to tax years, and any sunset clause or renewal process.
  • Definitions
    • Clear definitions of “volunteer first responder,” “emergency service organization,” and related terms to avoid ambiguities.
  • Administrative costs and compliance
    • Expected fiscal impact, program oversight, and annual reporting requirements for participating organizations.

Who would be affected

  • Primary beneficiaries: Individual taxpayers who volunteer as first responders and qualify under the bill’s criteria.
  • Secondary impacts: Emergency service organizations that sponsor or coordinate volunteers; state revenue and tax administration, which would implement and monitor the credit.

Procedural and timeline considerations

  • The bill’s progress includes multiple drafting and review steps typical of moving from draft to introduced legislation. Watch for:
    • Committee hearings and expert testimony.
    • Amendments that may refine eligibility, credit amount, or administration.
    • Fiscal notes detailing revenue impact and administrative costs.

Next steps for readers

  • Obtain the full bill text and any fiscal notes from the legislative portal once published.
  • Review exact eligibility criteria, credit amounts, and claiming procedures.
  • Monitor committee schedules and amendments for changes to provisions or timeline.

If you’d like, I can update this summary with precise provisions and figures as soon as the final bill text and fiscal analysis are available.

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

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