KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Connecticut

HB05206 • 2026

AN ACT ESTABLISHING A TAX CREDIT AGAINST THE PERSONAL INCOME TAX FOR VOLUNTEER FIREFIGHTERS WHO MEET CERTAIN SERVICE REQUIREMENTS.

AN ACT ESTABLISHING A TAX CREDIT AGAINST THE PERSONAL INCOME TAX FOR VOLUNTEER FIREFIGHTERS WHO MEET CERTAIN SERVICE REQUIREMENTS.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. Rebecca Martinez, 22nd Dist.
Last action
2026-03-18
Official status
Change of Reference, House to Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The specific service requirements are mentioned but not defined in the provided excerpt.

Tax Credit for Volunteer Firefighters

This bill creates a new income tax credit of up to $2,500 for volunteer firefighters who complete specific service hours and are certified by their fire chief.

What This Bill Does

  • Creates a tax credit against personal income tax.
  • Sets the maximum credit amount at $2,500 per person.
  • Requires volunteers to meet certain service requirements.
  • Needs certification from the firefighter's fire chief.

Who It Names or Affects

  • Volunteer firefighters who serve in their communities and meet service requirements.
  • Fire chiefs who certify volunteer service records.

Limits and Unknowns

  • The bill does not list the exact number of service hours required.
  • It is unclear if there are limits on how many years a person can claim this credit.
  • The effective date for when this law takes effect is not provided.

Bill History

  1. 2026-03-18 Connecticut General Assembly

    Change of Reference, House to Committee on Finance, Revenue and Bonding

  2. 2026-03-17 PS

    Change of Reference Finance, Revenue and Bonding

  3. 2026-02-27 Connecticut General Assembly

    Public Hearing 03/05

  4. 2026-02-13 Connecticut General Assembly

    Referred to Joint Committee on Public Safety and Security

Official Summary Text

To establish a tax credit for volunteer firefighters who meet certain service requirements.

Current Bill Text

Read the full stored bill text 
LCO No. 944 1 of 1

General Assembly Proposed Bill No. 5206
February Session, 2026 LCO No. 944

Referred to Committee on PUBLIC SAFETY AND SECURITY

Introduced by:
REP. MARTINEZ, 22nd Dist.
REP. ROCHELLE, 104th Dist.

AN ACT ESTABLISHING A TAX CREDIT AGAINST THE PERSONAL
INCOME TAX FOR VOLUNTEER FIREFIGHTERS WHO MEET
CERTAIN SERVICE REQUIREMENTS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to establish a tax 1
credit of not greater than two thousand five hundred dollars against the 2
personal income tax for volunteer firefighters who meet certain service 3
requirements, as certified by such volunteer firefighters' fire chief. 4
Statement of Purpose:
To establish a tax credit for volunteer firefighters who meet certain
service requirements.