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

Plain English Breakdown

The official text confirms the $15,000 limit applies specifically to 'other duties performed' by the same entity paying the stipend.

Tax Deduction for Volunteer Firefighter and Ambulance Stipends

This bill creates a personal income tax deduction for stipend payments given to certain volunteer firefighters and ambulance members.

What This Bill Does

• Amends state law section 12-701 to add a new tax rule.
• Allows volunteers to deduct money received as stipends from their taxable income if they receive $15,000 or less for other duties performed by the same group.
• Covers payments made by municipalities, volunteer fire departments, and volunteer ambulance associations.

Who It Names or Affects

• Volunteer firefighters who receive stipends from local groups.
• Volunteer ambulance members who receive stipends from local groups.

Limits and Unknowns

• The deduction does not apply if the volunteer earns more than $15,000 for other duties from the same payer.
• The text does not state when this law will officially take effect.

Official Summary Text

To establish a personal income tax deduction for any stipend paid to certain volunteer firefighters or volunteer ambulance members by a municipality, volunteer fire department or volunteer ambulance association.

Current Bill Text

LCO No. 313 1 of 1

General Assembly Proposed Bill No. 50
February Session, 2026 LCO No. 313

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SOMERS, 18th Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR STIPENDS PAID TO CERTAIN VOLUNTEER FIREFIGHTERS OR
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 to a volunteer 2
firefighter or volunteer ambulance member by a municipality, a 3
volunteer fire department or a volunteer ambulance association, 4
provided such firefighter or ambulance member receives not more than 5
fifteen thousand dollars from the municipality, volunteer fire 6
department or volunteer ambulance association, for other duties 7
performed. 8
Statement of Purpose:
To establish a personal income tax deduction for any stipend paid to
certain volunteer firefighters or volunteer ambulance members by a
municipality, volunteer fire department or volunteer ambulance
association.