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Committee holds bill offering $1,000 tax credit for volunteer firefighters and EMTs for tax package
Summary
A committee substitute proposing a $1,000 annual tax credit for volunteer firefighters and volunteer EMTs who meet a 52-activity threshold was discussed and held for inclusion in a later tax package after brief testimony and committee questions.
The Senate Tax, Business and Transportation Committee heard a proposal to create a $1,000 annual state tax credit for volunteer emergency medical technicians and volunteer firefighters who certify 52 qualifying responses or hours in a year. The committee did not vote to advance the measure on the floor; instead, members held the bill for inclusion in an omnibus tax package.
Sponsor testimony said the credit is designed as a recruitment and retention incentive for rural volunteer responders. Under the proposed committee substitute, EMTs and firefighters would each have a $4 million cap (a combined $8 million cap across both groups). The 52-unit threshold could be certified either as 52 calls responded to or 52 hours of qualifying service, depending on local supervision rules.
Joya Sparano, executive director of New Mexico Counties, testified in support and told the committee volunteer emergency responders are a rural lifeline. Committee members pressed for details: Senator Worth asked why $1,000 was chosen; the sponsor said the amount was raised by volunteer organizations and intended to meaningfully reduce tax liability for lower-income volunteers. Senator Sherr raised points from the fiscal-impact review about the bill’s lack of a clearly stated long-term goal and measurable targets in the FIR; the sponsor noted the bill had endorsement from interim committees and had been modified by the Department of Health and the State Fire Marshal.
Committee discussion clarified that the Department of Health would certify EMT hours and the State Fire Marshal would verify firefighter activity, and that the statutory definitions for qualifying activity differ between EMS and fire responders because they follow different supervisory rules.
The committee leaders said the bill will be held to be considered in a tax package; holding the bill does not mean it is dead. No formal committee vote to pass or fail was recorded during the hearing.
