AN ACT relating to a tax credit for volunteer firefighters.

Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission.

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)

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This bill would create a refundable income tax credit for certain volunteer firefighters in Kentucky, meaning eligible volunteers could reduce what they owe in state income taxes or receive a refund if the credit exceeds their tax bill. It also requires yearly reporting to the Legislative Research Commission to track how the credit is being used. Confidential tax return information could be shared with that commission for evaluation purposes. Who it may affect: volunteer firefighters and their households.

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