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

Plain English Breakdown

The bill summary does not provide details on how much tax savings individuals might experience from this deduction.

Tax Break for Volunteer Firefighters and Ambulance Members

This bill creates a personal income tax deduction for stipends given to certain volunteer firefighters and ambulance members by towns, volunteer fire departments, or ambulance associations.

What This Bill Does

• Creates a new tax rule that allows people who get small payments from their town or volunteer groups to lower the amount of taxes they pay.
• Limits this tax break to those who earn no more than $15,000 in extra money for other duties beyond volunteering.

Who It Names or Affects

• Volunteer firefighters
• Volunteer ambulance members

Terms To Know

stipend

A small payment given for work or services, often in addition to regular pay.

Limits and Unknowns

• The bill does not specify how much money people can save on taxes.
• It only applies to those who earn less than $15,000 extra from their volunteer work.

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.