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:

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

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amended by adding thereto the following section:

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

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

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

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

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transferred or promoted to a supervisory or administrative position.

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

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tax credit for:

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

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development courses related to service as a firefighter; and

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

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

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

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

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

 

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     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

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to receive an income tax credit.

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     This act would take effect upon passage.

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