HCS/HB 1386 - Under this act, beginning on January 1, 2017, a taxpayer may deduct $500 from the taxpayer's federal adjusted gross income to determine the taxpayer's Missouri adjusted gross income for any year in which the taxpayer completed 12 hours of an approved firefighter training program. Alternatively, if a firefighter completes at least 36 hours of training by completing the Basic Fire Fighter Program or completing the division's Fire Fighter I or Fire Fighter II Program, the firefighter may claim a $1,000 deduction. This act shall expire 6 years after enactment unless reauthorized by an act of the General Assembly. This act is similar to HB 444 (2015). DOMENIC SITA
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