HB 1367 -- Income Tax Credit for Volunteer Firefighters Sponsor: Ruestman Beginning January 1, 2008, this bill authorizes a $180 income tax credit for volunteer firefighters who complete at least 12 hours of any firefighter training program approved by the Office of the State Fire Marshal within the Department of Public Safety. If the firefighter completes at least 36 additional hours of training after the initial 12 hours of training, 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 six years from the effective date.Copyright (c) Missouri House of Representatives