AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE MEMBERS.

Plain English Breakdown

The official source material does not specify the exact amount or limits of the deduction, leaving these details uncertain.

Tax Deduction for Volunteer Firefighters and Ambulance Members

This law allows volunteer firefighters and ambulance members who receive stipends from their town, fire department, or ambulance association to claim a deduction on their personal income tax.

What This Bill Does

• Creates a personal income tax deduction for any stipend paid by a municipality, a volunteer fire department of a municipality, or a volunteer ambulance association of a municipality to a volunteer firefighter or volunteer ambulance member.

Who It Names or Affects

• Volunteer firefighters who receive stipends from their town or fire department.
• Volunteer ambulance members who receive payments from their ambulance association or town.

Terms To Know

stipend

A small payment given to someone for doing a job, often without expecting full pay.

deduction

An amount taken away from the total income when calculating taxes, which lowers how much tax is owed.

Limits and Unknowns

• The bill does not specify the exact amount of deduction volunteers can claim.
• It only applies to personal income taxes and does not affect other types of taxes like property or sales taxes.

Official Summary Text

To establish a personal income tax deduction for any stipend paid by a municipality, a volunteer fire department of a municipality or a volunteer ambulance association of a municipality, to a volunteer firefighter or volunteer ambulance member.

Current Bill Text

LCO No. 273 1 of 1

General Assembly Proposed Bill No. 5065
February Session, 2026 LCO No. 273

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BUCKBEE, 67th Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR STIPENDS PAID TO VOLUNTEER FIREFIGHTERS AND
VOLUNTEER AMBULANCE MEMBERS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12-701 of the general statutes be amended to establish a 1
personal income tax deduction for any stipend paid by a municipality, 2
a volunteer fire department of a municipality or a volunteer ambulance 3
association of a municipality, to a volunteer firefighter or volunteer 4
ambulance member. 5
Statement of Purpose:
To establish a personal income tax deduction for any stipend paid by a
municipality, a volunteer fire department of a municipality or a
volunteer ambulance association of a municipality, to a volunteer
firefighter or volunteer ambulance member.