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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 exact service requirements that volunteer firefighters must meet are not detailed in the provided text.

Tax Credit for Volunteer Firefighters

This act creates a tax credit against personal income tax for volunteer firefighters who meet specific service requirements certified by their fire chief.

What This Bill Does

  • Creates a tax credit of not greater than $2,500 against the personal income tax for volunteer firefighters.
  • Requires certification from the firefighter's fire chief that they meet certain service requirements.

Who It Names or Affects

  • Volunteer firefighters who meet specific service requirements
  • Taxpayers who are eligible for this new tax credit

Terms To Know

tax credit
A reduction in the amount of tax owed, which can lower a person's tax bill.
personal income tax
Tax paid on an individual’s earnings and other taxable income.

Limits and Unknowns

  • The exact service requirements that volunteer firefighters must meet are not detailed in the provided text.
  • It is unclear how many volunteer firefighters will qualify for this tax credit.

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.