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Bill

Bill

S 3527

Relates to enacting the volunteer emergency services mileage reimbursement tax credit

2025 Regular Session Introduced by George Borrello and 1 co-sponsor

authorize a state income tax credit to reimburse volunteers for mileage incurred delivering emergency services.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 3527

Summary of Bill S 3527 – Volunteer Emergency Services Mileage Reimbursement Tax Credit

Basic Information

  • Bill Number: S 3527
  • Title: Relates to enacting the volunteer emergency services mileage reimbursement tax credit
  • Status: REFERRED TO BUDGET AND REVENUE
  • Introduced: January 28, 2025
  • Classification: bill
  • Sponsors:
    • Primary: Robert Ortt
    • Cosponsor: George Borrello
  • Related Bills:
    • S 5679 (prior-session)
    • A 4720 (companion) — Assembly counterpart

What the Bill Would Do

  • The bill would authorize a state income tax credit titled the “volunteer emergency services mileage reimbursement tax credit.”
  • The purpose is to provide a tax benefit to volunteers who incur vehicle mileage in the course of delivering emergency services (e.g., volunteer fire, EMS, or rescue activities).
  • The bill title indicates the credit is specifically tied to reimbursements for mileage used in providing emergency services.

Key Provisions and Details (as available)

  • Credit mechanism: A state income tax credit designed to reimburse or offset the costs associated with driving for volunteer emergency service activities.
  • Eligibility, Calculation, and Limits: Specific details such as who qualifies, what mileage qualifies, the per-mile rate, annual cap, carryforwards, and claiming process are not provided in the available information. These would be defined in the bill text.
  • Administration: Likely to be administered by the state tax authority (e.g., the Department of Taxation and Finance) as with other state tax credits, but exact administration details are not specified here.
  • Effective Date: Not specified in the provided materials.

Impact and Affected Parties

  • Primary Beneficiaries: Volunteers who provide emergency services and incur mileage costs while responding to emergencies.
  • Organizations: Volunteer fire departments, EMS squads, rescue organizations, and any entities coordinating or supporting volunteer emergency responders.
  • Fiscal Impact: The bill would have revenue implications for the state budget, which is a factor in the Budget and Revenue committee’s review. No dollar figures or fiscal estimates are provided in the summary.

Procedural and Timeline Aspects

  • Current Status: Referred to the Senate Committee on Budget and Revenue for consideration.
  • Actions to Date: Introduced and referred on January 28, 2025; the legislative actions list duplicates the referral date. No further action is shown in the provided information.
  • Next Steps: If advanced, the bill would proceed through committee action (hearings, amendments) and potentially to the Senate floor, followed by Assembly consideration if companion measures move similarly.

Notes

  • A companion Assembly bill exists (A 4720), indicating parallel legislative interest and potential cross-chamber movement.
  • Specific operative details (credit amount, eligibility, caps, refundability, and interaction with other credits) would be clarified in the full bill text.

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

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