Introduced Version




Citations Affected: IC 6-3-2-21.

Synopsis: Income tax deduction for volunteer firefighters. Provides an adjusted gross income tax deduction to an active volunteer firefighter for any allowances received during a taxable year in connection with service as a volunteer firefighter.

Effective: January 1, 2007 (retroactive).


    January 11, 2007, read first time and referred to Committee on Ways and Means.


First Regular Session 115th General Assembly (2007)

PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2006 Regular Session of the General Assembly.


    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-3-2-21; (07)IN1174.1.1. -->     SECTION 1. IC 6-3-2-21 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007 (RETROACTIVE)]: Sec. 21. Each taxable year, an individual who is an active volunteer firefighter (as defined in IC 36-8-12-2) in Indiana during the taxable year is entitled to a deduction from the individual's adjusted gross income. The amount of the deduction is the sum of any allowances received by the individual during the taxable year for the individual's service as a volunteer firefighter, including allowances for any of the following:
        (1) Clothing.
        (2) Fuel.
        (3) Vehicle mileage.
        (4) Equipment.

SOURCE: ; (07)IN1174.1.2. -->     SECTION 2. [EFFECTIVE JANUARY 1, 2007 (RETROACTIVE)] IC 6-3-2-21, as added by this act, applies only to taxable years beginning after December 31, 2006.
SOURCE: ; (07)IN1174.1.3. -->     SECTION 3. An emergency is declared for this act.