SB 361 - This act allows a $200 tax credit for volunteer firefighters who complete at least 12 hours of any firefighter training program approved by the State Fire Marshal in the tax year the credit is claimed. If the firefighter has completed at least 30 hours of training after the initial 12 hours of training, the firefighter may claim a $400 credit in any tax year that 12 hours of training are completed. The tax credit is not refundable but can be carried over for four years.
The provisions of this act will terminate six years from the effective date unless re-authorized.
This act is similar to SB 1006 (2006).