HB 1351 -- Income Tax Credit for Volunteer Firefighters

Sponsor:  Ruestman

Beginning January 1, 2010, this bill authorizes an annual $180
income tax credit for certain volunteer firefighters who complete
during the year at least 12 hours of any firefighter training
program approved by the Office of the State Fire Marshal within
the Department of Public Safety.  Beginning January 1, 2012, if
the firefighter completes at least 36 hours of training by
completing the Basic Fire Fighter Program or being certified for
the Fire Fighter I or II Program, the firefighter may claim a
$360 credit.  The tax credit is not refundable but can be carried
forward for four years.

The provisions of the bill will expire December 31 six years from
the effective date.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:10 pm