HOUSE BILL No. 1174
DIGEST OF INTRODUCED BILL
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)
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HOUSE BILL No. 1174
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 6-3-2-21; (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:
(3) Vehicle mileage.
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.