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| Alabama |
N/A |
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| Alaska |
The state of Alaska authorizes local municipalities to exempt volunteer firefighters up to $10,000 off their local property tax assessment.
Contact: Alaska Tax Division. 333 West Willoughby Avenue, 11th Floor, Side B, P.O. Box 110420, Juneau, AK 99811. Phone: (907) 465-2320. |
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| Arizona |
N/A |
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| Arkansas |
N/A |
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| California |
Land belonging to a volunteer fire department is tax-exempt. |
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| Colorado |
None. |
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| Connecticut |
State statutes allow local jurisdictions to give volunteer firefighters a maximum of $1,000 in tax breaks on property taxes. |
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| Delaware |
Active members of a fire department or ladies' auxiliary are eligible for a $300 state income tax credit.
Contact: Delaware Division of Revenue, Personal Income Tax Assistance, Thomas Collins Building, 540 South Dupont Highway, Dover, DE 19901. Phone: (302) 577-8200. |
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| Florida |
None. |
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| Georgia |
N/A |
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| Hawaii |
N/A |
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| Idaho |
N/A |
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| Illinois |
N/A |
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| Indiana |
N/A |
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| Iowa |
Firefighter check off on Iowa income tax forms. A tax payer can donate $1 or more. Can be used as a charitable contribution on following year's filing. The Firefighter check off raised $130,000 since inception. Money generated will offset training costs for volunteers. |
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| Kansas |
N/A |
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| Kentucky |
N/A |
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| Louisiana |
N/A |
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| Maine |
N/A |
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| Maryland |
Volunteer firefighters are eligible for a state income tax subtraction modification of $3,500. Eligibility for the state income tax subtraction modification is conditioned on certain prerequisites dealing with number of years of service and level of service activity. The state also provides an additional mileage allowance above that allowed on the federal tax return for use of privately-owned vehicles for volunteer services. Volunteers can also include any out-of-pocket expenses incurred by firefighting on their federal and state income tax returns.
Contact: Office of the Comptroller. 301 West Preston Street, Room 206, Baltimore, MD 21201. Phone: (410) 767-1995. |
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| Massachusetts |
N/A |
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| Michigan |
N/A |
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| Minnesota |
The state reimburses volunteer firefighter relief associations up to $1,000 in exchange for paying state taxes on their lump sum pensions. The amount of the benefit is 10% of the lump sum distribution up to a maximum of $1,000.
Contact: Minnesota Department of Revenue. 600 North Robert St., St. Paul, MN 55101. |
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| Mississippi |
N/A |
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| Missouri |
N/A |
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| Montana |
N/A |
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| Nebraska |
N/A |
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| Nevada |
N/A. |
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| New Hampshire |
N/A |
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| New Jersey |
N/A |
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| New Mexico |
N/A |
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| New York |
Municipalities may vote to provide a 10% deduction on local taxes. There is also a $200 income tax credit for volunteer firefighters. |
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| North Carolina |
A volunteer fire department that purchases and uses motor fuel may receive a quarterly refund from the state. |
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| North Dakota |
None. |
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| Ohio |
N/A |
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| Oklahoma |
Volunteer firefighters are eligible based on the level of training they have received in the past year for a $200 to $400 tax credit off of state income tax.
Contact: Council on Firefighter Training, 2716 NE 50th St., Oklahoma City, OK 73111, 405-424-1452 or 1-800-308-5336, www.coft-oklahoma.org |
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| Oregon |
None. |
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| Pennsylvania |
N/A |
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| Rhode Island |
N/A |
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| South Carolina |
A tax deduction program awards points based on training received, meetings and calls attended. The maximum deduction is $3000. |
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| South Dakota |
N/A |
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| Tennessee |
N/A |
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| Texas |
N/A |
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| Utah |
N/A |
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| Vermont |
N/A |
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| Virginia |
N/A |
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| Washington |
N/A |
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| West Virginia |
N/A |
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| Wisconsin |
N/A |
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| Wyoming |
N/A |
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