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Committee hears bills to create refundable $2,500 tax credit for volunteer and paid on-call firefighters and EMS
Summary
Representatives introduced House Bills 44-31 and 44-32 to create a refundable $2,500 income tax credit for volunteer and paid on-call firefighters and volunteer EMS personnel who meet service and training requirements. Supporters said the credit would aid recruitment and retention in rural and small departments; no committee vote was taken.
The Michigan House Standing Committee on Finance heard testimony on House Bills 44-31 and 44-32, which would create a refundable income tax credit of $2,500 for eligible volunteer and paid on-call firefighters and for volunteer emergency medical services (EMS) personnel.
Representative (sponsor) Beerline introduced House Bill 44-31, saying the credit would apply to volunteer and paid on-call firefighters who perform at least 10 hours of active service per month and who are not compensated with a regular hourly wage or salary; reasonable reimbursements for expenses would not disqualify an individual. "Volunteer firefighters and EMS personnel serve our communities in much the same way as their full time counterparts, but without the steady paycheck or salary," Beerline said, arguing the credit would help recruitment and retention.
Vice Chair Representative Frisbie sponsored the EMS-focused companion bill, House Bill 44-32, and said it mirrored the firefighter bill's eligibility and training requirements. Scott Brooks, fire chief for Mattawan Fire District and president of the Van Buren County Fire Chiefs Association, testified in support and described staffing challenges facing small, rural departments. "Having an opportunity where we can say, hey, if you are coming and you are being a part of this ... we would like to give you an incentive, I think is a huge thing," Brooks said.
Committee members asked for clarifications about proration and training-hour calculations. Representative Carter asked whether the $2,500 would be prorated for months with lower hours; sponsors said the credit is a flat amount (a maximum of $2,500) tied to meeting eligibility requirements and that training and continuing education requirements mandated by the state are taken into account when determining eligibility. Testimony described baseline training expectations: a basic volunteer firefighter needs about 24 training credit hours per year and some EMS and leadership roles require substantially more continuing-education hours; one chief described his own training load as "111 credit hours every year." Eligibility for paid-on-call responders was clarified: small stipends or per-call payments do not disqualify a responder if they are not paid a regular wage or salary.
No committee vote on either bill was recorded during the hearing. Supporters emphasized recruitment and retention benefits for smaller departments; no formal cost estimate or fiscal note was provided in the hearing record shown to the committee.
Votes at this hearing: none recorded for HB 44-31 or HB 44-32.
