2022 -- H 7173 | |
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LC003819 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2022 | |
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A N A C T | |
RELATING TO TAXATION -- PERSONAL INCOME TAX | |
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Introduced By: Representatives Place, Chippendale, Filippi, Fenton-Fung, Roberts, | |
Date Introduced: January 26, 2022 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby |
2 | amended by adding thereto the following section: |
3 | 44-30-103. Volunteer firefighter income tax credit. |
4 | (a) "Firefighter" for the purposes of this section means a volunteer who performs the duties |
5 | including work connected with the control and extinguishment of fires or the maintenance and use |
6 | of firefighting apparatus and equipment, including a volunteer engaged in this activity who is |
7 | transferred or promoted to a supervisory or administrative position. |
8 | (b) Any individual who volunteers as a firefighter shall be allowed to take a state income |
9 | tax credit for: |
10 | (1) Tuition or fees for the participation of the volunteer firefighter in professional |
11 | development courses related to service as a firefighter; and |
12 | (2) Uniforms used by the volunteer firefighter in service as a firefighter. |
13 | (c) Any future reimbursement to the volunteer for included expenses shall be deemed |
14 | income in the year received if the volunteer firefighter used the tax credit. |
15 | (d) If any volunteer firefighter receives reimbursement for expenses included in subsection |
16 | (b) of this section, they shall not be eligible for an income tax credit pursuant to this section. |
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1 | SECTION 2. This act shall take effect upon passage. |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- PERSONAL INCOME TAX | |
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1 | This act would allow volunteer firefighters who pay for their own training and equipment |
2 | to receive an income tax credit. |
3 | This act would take effect upon passage. |
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