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

Plain English Breakdown

The official source material does not provide details on how long this tax credit will be available or any specific conditions beyond those mentioned.

Volunteer First Responder Tax Credit

This act establishes a $2,000 refundable tax credit for volunteer first responders to offset their personal income taxes.

What This Bill Does

• Establishes a new refundable tax credit of $2,000 for volunteer first responders.
• The credit can be used against the personal income tax.
• Volunteer firefighters, emergency medical technicians, paramedics, and civil preparedness staff are included.

Who It Names or Affects

• Volunteer first responders who pay personal income taxes in Connecticut.

Terms To Know

Refundable credit

A tax benefit that can be used to reduce the amount of tax owed, and if it's more than what is owed, the extra part comes back as a refund.

Limits and Unknowns

• The bill does not specify how long this tax credit will last.
• It only applies to volunteer first responders in Connecticut who pay personal income taxes.

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.