SB 731 - For all tax years beginning on or after January 1, 2026, this act authorizes an income tax deduction for income received as salary or compensation as a first responder. The amount of the deduction shall be 10% of income received for first responders with at least two, but less than four years of continuous service, as defined in the act, and shall increase by 10% for each additional two years of continuous service until the deduction is 50% of income for first responders with ten or more years of continuous service. JOSH NORBERG