Senate Taxation Committee hears bill to exempt first $3,000 of income for volunteer firefighters and EMTs

HELENA — Representative Lou Jones introduced House Bill 129 to the Senate Taxation Committee, proposing an exemption of the first $3,000 in income for qualifying volunteer firefighters and emergency medical services (EMS) providers from Montana income tax.

Jones said the exemption is intended as a modest, respectful recognition of volunteer responders who provide much of Montana’s rural fire and EMS service and to help recruitment and retention. “We’re gonna take about $3,000 of the income each one of these individuals earn, and we’re just going to exempt that income from Montana income tax,” Jones told the committee, describing the proposal as a small benefit tied to active, qualifying volunteer service.

Eligibility and intent

Under the bill as presented, the exemption would apply to volunteers with active membership who meet statutory training and certification thresholds (for example, completing required training hours and…