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

Plain English Breakdown

The bill status shows it was referred to committee, but metadata also notes it passed both chambers; however, no effective date is provided.

Tax Deduction for Volunteer Firefighters and Ambulance Members

This bill creates a personal income tax deduction for stipends paid by municipalities or their volunteer fire departments and ambulance associations to volunteer firefighters and ambulance members.

What This Bill Does

• Amends section 12-701 of the general statutes.
• Establishes a personal income tax deduction for any stipend paid to eligible volunteers.

Who It Names or Affects

• Volunteer firefighters who receive stipends from municipalities or their volunteer fire departments.
• Volunteer ambulance members who receive stipends from municipalities or their volunteer ambulance associations.

Limits and Unknowns

• The official text does not state the maximum dollar amount for this deduction.
• The effective date of when this law begins is not listed in the provided source material.
• The specific rules for claiming this deduction on a tax form are not included.

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.