March 16, 2017, Introduced by Reps. Kosowski and Cochran and referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding section 254.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 254. (1) For tax years that begin after December 31,
2017, a qualified volunteer firefighter and a qualified volunteer
emergency medical services personnel may claim a credit against the
tax imposed by this part equal to $250.00 for his or her services
as a volunteer firefighter or a volunteer emergency medical
services personnel during the tax year.
(2) A paid firefighter or emergency medical services personnel
who volunteers for another organized fire department is eligible
for the credit under this section. To be eligible for the credit
under this section, the qualified volunteer shall be included on
the list provided to the department under section 9 of the
volunteer firefighter and emergency medical services personnel
incentive act.
(3) If the credit allowed under this section exceeds the tax
liability of the taxpayer for the tax year, that portion of the
credit that exceeds the tax liability shall be refunded.
(4) As used in this section:
(a) "Emergency medical services personnel" means a medical
first responder, emergency medical technician, emergency medical
technician specialist, paramedic, or emergency medical services
instructor-coordinator licensed under part 209 of the public health
code, 1978 PA 368, MCL 333.20901 to 333.20979.
(b) "Firefighter" means a member, including volunteer members
and members paid on call, of an organized fire department who is
responsible for, or is in a capacity that includes responsibility
for, the extinguishment of fires, the directing of the
extinguishment of fires, the prevention and detection of fires, and
the enforcement of the general fire laws of this state. Firefighter
does not include a person whose job description, duties, or
responsibilities do not include direct involvement in fire
suppression.
(c) "Organized fire department" means that term as defined in
section 1 of the fire prevention code, 1941 PA 207, MCL 29.1.
(d) "Qualified volunteer" means that term as defined in
section 3 of the volunteer firefighter and emergency medical
services personnel incentive act.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 4367 (request no.
01713'17) of the 99th Legislature is enacted into law.