2023 -- H 5321

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LC000482

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2023

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A N   A C T

RELATING TO TAXATION -- PERSONAL INCOME TAX

     Introduced By: Representatives Place, Rea, Nardone, and Quattrocchi

     Date Introduced: February 01, 2023

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby

amended by adding thereto the following section:

     44-30-104. Volunteer firefighter income tax credit.

     (a) "Firefighter" for the purposes of this section means a volunteer who performs the duties

including work connected with the control and extinguishment of fires or the maintenance and use

of firefighting apparatus and equipment, including a volunteer engaged in this activity who is

transferred or promoted to a supervisory or administrative position.

     (b) Any individual who volunteers as a firefighter shall be allowed to take a state income

tax credit for:

     (1) Tuition or fees for the participation of the volunteer firefighter in professional

development courses related to service as a firefighter; and

     (2) Uniforms used by the volunteer firefighter in service as a firefighter.

     (c) Any future reimbursement to the volunteer for included expenses shall be deemed

income in the year received if the volunteer firefighter used the tax credit.

     (d) If any volunteer firefighter receives reimbursement for expenses included in subsection

(b) of this section, they shall not be eligible for an income tax credit pursuant to this section.

     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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     This act would allow volunteer firefighters who pay for their own training and equipment

to receive an income tax credit.

     This act would take effect upon passage.

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