SENATE BILL No. 61
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-3-2-20.
Synopsis: Volunteer firefighter income tax deduction. Provides an
adjusted gross income tax deduction of $2,000 to active volunteer
Effective: January 1, 2006 (retroactive).
January 9, 2006, read first time and referred to Committee on Tax and Fiscal Policy.
Second Regular Session 114th General Assembly (2006)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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SENATE BILL No. 61
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-3-2-20; (06)IN0061.1.1. -->
SECTION 1. IC 6-3-2-20 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2006 (RETROACTIVE)]: Sec. 20. Each taxable year,
an individual who is an active volunteer firefighter (as defined in
IC 36-8-12-2) in Indiana for at least six (6) months during the
taxable year is entitled to a deduction of two thousand dollars
($2,000) from the individual's adjusted gross income.
SOURCE: ; (06)IN0061.1.2. -->
SECTION 2. [EFFECTIVE JANUARY 1, 2006 (RETROACTIVE)]
IC 6-3-2-20, as added by this act, applies only to taxable years
beginning after December 31, 2005.
SOURCE: ; (06)IN0061.1.3. -->
SECTION 3. An emergency is declared for this act.