Indiana Responder Break

Indiana Emergency Responder Tax Relief and Training Support Act

Bill Number: To be assigned
Author: __
Co-Authors: __

A BILL FOR AN ACT

Concerning taxation, emergency services, and workforce development by providing tax relief and training assistance for qualified emergency responders who serve Indiana communities.

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SECTION 1. Purpose

The General Assembly finds that:

1. Indiana depends on dedicated emergency responders who protect lives, property, and communities.
2. Many emergency responders serve as volunteers while maintaining full-time employment and family obligations.
3. The cost of required training, certifications, equipment, and continuing education creates a barrier for citizens who wish to serve.
4. Indiana can strengthen emergency response capacity without increasing taxes on Indiana residents by using targeted tax incentives, existing workforce development resources, and administrative efficiencies.

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SECTION 2. Emergency Responder Tax Credit

Indiana Code Chapter ___ is amended to establish the Emergency Responder Service Tax Credit.

A qualified emergency responder may claim a state income tax credit equal to:

• $500 annually for qualified volunteer emergency service, or
• $1,000 annually for qualified responders who complete a minimum service requirement established by the Indiana Department of Homeland Security.

The credit applies to:

• Volunteer firefighters
• Emergency medical technicians (EMTs)
• Paramedics
• Volunteer rescue personnel
• Search and rescue personnel
• Other state-recognized emergency responders

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SECTION 3. No New Tax Burden Protection

The program shall not:

• Create a new tax.
• Increase sales taxes.
• Increase property taxes.
• Increase income tax rates.
• Reduce funding for essential state services.

The Indiana Department of Revenue shall administer the program using existing tax filing systems.

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SECTION 4. Emergency Responder Training Assistance Program

The Indiana Department of Homeland Security shall establish the Emergency Responder Training Assistance Program.

The program shall provide reimbursement or grants for:

• Firefighter certification courses
• EMT and paramedic training
• Required continuing education
• Testing fees
• Required safety certifications
• Training materials

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SECTION 5. Protection for Working Volunteers

A qualified emergency responder who works a full-time job shall receive additional support.

The program shall prioritize applicants who:

1. Maintain full-time employment outside emergency services.
2. Volunteer a minimum number of hours annually.
3. Complete required training while balancing employment responsibilities.

Eligible responders may receive:

• Training fee reimbursement.
• Certification exam fee assistance.
• Flexible training scheduling options.
• Online training access when appropriate.

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SECTION 6. Employer Partnership Incentive

To encourage employers to support volunteer emergency response:

Indiana shall create a voluntary recognition program for employers that:

• Allow employees reasonable scheduling flexibility for emergency response duties.
• Support emergency training.
• Participate in community emergency preparedness.

No employer mandate is created.

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SECTION 7. Funding Without New Taxes

The program shall be funded through:

1. Existing public safety and workforce development appropriations.
2. Federal emergency preparedness grants.
3. Existing unclaimed funds allocations when legally available.
4. Public-private partnerships.
5. Administrative savings identified by participating agencies.

The General Assembly shall prioritize funding that does not increase the tax burden on Indiana residents.

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SECTION 8. Accountability

The Indiana Department of Homeland Security shall report annually to the General Assembly regarding:

• Number of participating responders.
• Training completed.
• Communities served.
• Program costs.
• Estimated public safety benefits.

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SECTION 9. Effective Date

This Act takes effect July 1, 2027.

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Legislative Intent Statement

"Indiana's emergency responders are neighbors helping neighbors. This legislation recognizes the sacrifices of those who volunteer while working full-time jobs and ensures that financial barriers do not prevent qualified citizens from serving their communities. By using targeted incentives and existing resources, Indiana can strengthen public safety without placing additional costs on taxpayers."