AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE PERSONAL INCOME TAX FOR VOLUNTEER FIRST RESPONDERS.

Plain English Breakdown

The bill has passed both chambers but was referred to a committee; its final status as law depends on further action.

Tax Credit Bill for Volunteer First Responders

This bill creates a $2,000 refundable tax credit for volunteer firefighters and other emergency staff.

What This Bill Does

• Creates a new refundable credit against personal income tax.
• Sets the credit amount at two thousand dollars per person.
• Amends chapter 229 of the general statutes to include this rule.

Who It Names or Affects

• Volunteer firefighters
• Emergency medical technicians (EMTs)
• Paramedics who volunteer their time
• Civil preparedness staff

Limits and Unknowns

• The bill text does not list specific rules for how a person proves they are a volunteer.
• The source material does not include an effective date when this law starts.

Official Summary Text

To establish a refundable credit against the personal income tax for volunteer first responders.

Current Bill Text

LCO No. 1007 1 of 1

General Assembly Proposed Bill No. 186
February Session, 2026 LCO No. 1007

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. FLEXER, 29th Dist.
REP. BOYD, 50th Dist.
REP. HADDAD, 54th Dist.

AN ACT ESTABLISHING A REFUNDABLE CREDIT AGAINST THE
PERSONAL INCOME TAX FOR VOLUNTEER FIRST RESPONDERS.
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 1
refundable credit of two thousand dollars against the personal income 2
tax for volunteer first responders, including firefighters, emergency 3
medical technicians, paramedics and civil preparedness staff. 4
Statement of Purpose:
To establish a refundable credit against the personal income tax for
volunteer first responders.