Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.
Provides that the penalty for the abandonment of animals is a misdemeanor, punishable by imprisonment for not more than one year, or by a fine of not less than five hundred dollars nor more than one thousand dollars, or by both.
Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.
Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.
Requires the office of fire prevention and control to pay training stipends in specific amounts to volunteer firefighters for completion of certain firefighter trainings; provides that if a volunteer fire company pays training stipends to volunteer firefighters in an amount below what is otherwise required to be paid by OFPC, OFPC shall pay the remaining amount.
Increases the monetary penalties for the crimes of aggravated harassment in the first or second degrees or for discrimination; provides that such penalty shall be not less than five hundred dollars nor more than twenty-five hundred dollars for the first violation and not less than twenty-five hundred dollars nor more than twelve thousand five hundred dollars for each subsequent violation.
Establishes a tax credit for full-time nurses and a tax credit for teaching nurses; provides that the amount of such credit shall be five hundred dollars.
Establishes a personal income tax credit for taxpayers who donate blood to a blood bank four or more times in a year; specifies such tax credit to be five hundred dollars.