Introduced Version
HOUSE BILL No. 1381
_____
DIGEST OF INTRODUCED BILL
Citations Affected:
IC 6-3-2-20.
Synopsis: Volunteer firefighter income tax deduction. Entitles active
volunteer firefighters to an adjusted gross income tax deduction of
$2,000. Applies to taxable years beginning after December 31, 2003.
Effective: January 1, 2004.
January 14, 2003, read first time and referred to Committee on Ways and Means.
Introduced
First Regular Session 113th General Assembly (2003)
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HOUSE BILL No. 1381
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 6-3-2-20; (03)IN1381.1.1. -->
SECTION 1.
IC 6-3-2-20
IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2004]: Sec. 20. 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 of two
thousand dollars ($2,000) from the individual's adjusted gross
income for the taxable year.