Bill Text: NC H668 | 2011-2012 | Regular Session | Amended
Bill Title: Increase Deduction: Volunteer Rescue Workers
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-04-07 - Ref To Com On Finance [H668 Detail]
Download: North_Carolina-2011-H668-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2011
H 1
HOUSE BILL 668
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Short Title: Increase Deduction: Volunteer Rescue Workers. |
(Public) |
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Sponsors: |
Representatives Wilkins, West, Dixon, and Faison (Primary Sponsors). For a complete list of Sponsors, see Bill Information on the NCGA Web Site. |
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Referred to: |
Finance. |
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April 7, 2011
A BILL TO BE ENTITLED
AN ACT to increase the income tax deduction for firefighters and rescue squad workers.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑134.6(d)(6) reads as rewritten:
"(d) Other Adjustments. – The following adjustments to taxable income shall be made in calculating North Carolina taxable income:
…
(6) A taxpayer who is an eligible firefighter or an
eligible rescue squad worker may deduct from taxable income the sum of two
hundred fifty dollars ($250.00).four hundred dollars ($400.00). In
the case of a married couple filing a joint return, each spouse may qualify
separately for the deduction allowed under this subdivision. In order to claim
the deduction allowed under this subdivision, the taxpayer must submit with the
tax return any documentation required by the Secretary. An individual may not
claim a deduction as both an eligible firefighter and as an eligible rescue
squad worker in a single taxable year. The following definitions apply in this
subdivision:
a. Eligible firefighter. – An unpaid member of a volunteer fire department who attended at least 36 hours of fire department drills and meetings during the taxable year.
b. Eligible rescue squad worker. – An unpaid member of a volunteer rescue or emergency medical services squad who attended at least 36 hours of rescue squad training and meetings during the taxable year.
…."
SECTION 2. This act is effective for taxable years beginning on or after January 1, 2012.
