Committee adopts amendment to add first-responder definition to tax code; bill moves from committee

Senator Brownberger presented an amendment to Senate Bill 2296 that would add a definition of “first responder” into tax code section 57‑40.60.01 and move certain public safety categories into a single “first responders” classification. Brownberger told the committee the change was requested by the 9‑1‑1/first-responder association to address placement of dispatcher and related definitions in statute.

The amendment replaced prior language and clarified that first responders—law enforcement, fire and medical personnel, and 9‑1‑1 operators where appropriate—be referenced under the same public-safety services section of the tax code. Brownberger said legislative counsel had raised concerns about a separate change that would have replaced the term “person” with “individual” because of tax-code implications; the amendment did not pursue that change.

Committee members described the amendment as resolving problems raised in prior committee hearings. Senator Wallen said the change “puts them right where they belong,” referring to the 9‑1‑1 operator provisions. The committee adopted the amendment and later voted 6–0 to give the bill a “do pass as amended” recommendation.

Senator Brownberger agreed to carry the bill out of committee.