An Act Establishing A Personal Income Tax Deduction For Stipends Paid To Certain Volunteer Firefighters Or Volunteer Ambulance Members.
Summary
HB 5028 would amend Connecticut’s personal income tax law to create a deduction for stipends paid to certain volunteer firefighters and volunteer ambulance members. The deduction would apply to stipends paid by a municipality, a municipal volunteer fire department, or a municipal volunteer ambulance association, so long as the individual receives no more than $15,000 from that entity for other duties performed.
The bill is aimed at recognizing and financially supporting volunteer emergency responders, who often provide essential public safety and EMS services to municipalities. By excluding qualifying stipends from taxable income, the proposal would reduce the state income tax burden on eligible volunteers and could make volunteer service more attractive or more sustainable for local departments and associations.
Impact
If enacted, the bill would amend section 12-701 of the general statutes, which governs Connecticut personal income tax definitions and deductions, to add a new deduction category for qualifying volunteer firefighter and volunteer ambulance stipends. The practical effect would be to lower taxable income for eligible volunteers and potentially reduce state income tax revenue, while leaving municipal and volunteer organizations responsible for administering stipend payments and determining eligibility under the bill’s limits.
Sentiment
The available materials show a generally supportive policy direction, with the bill framed as a benefit for volunteer firefighters and volunteer ambulance members who serve municipalities. No committee transcript or recorded vote is available, so there is no direct evidence of formal opposition or amendment debate in the provided record. The bill’s purpose suggests a favorable view toward volunteer emergency services and local public safety staffing.
Contention
The main potential points of contention are the fiscal impact on state revenue and the scope of eligibility. Questions could arise about whether the deduction should apply only to certain volunteer responders, how to define stipends versus compensation for other duties, and whether the $15,000 threshold is the right cutoff. In the absence of transcripts or votes, no specific legislator or stakeholder objections are documented in the provided materials.