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Indiana Responder Break

Status: PassedState: IndianaIssue: Taxes

Summary

This bill creates a state income tax credit of $500 to $1,000 for qualified emergency responders and adds training reimbursement support for certifications, testing, and continuing education. It is framed as a way to strengthen volunteer emergency response capacity using existing funds, grants, and administrative savings without raising taxes.

Full text

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.


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.

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

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.


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

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.

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.


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.


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.

SECTION 9. Effective Date

This Act takes effect July 1, 2027.


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."

Legislative Debate

AI Presiding Officer
AI Presiding Officer(pinned)
Debate opened: Indiana Responder Break
Debate is now open for this bill for 72 hours. - Begins (UTC): 2026-07-18T13:00:00Z - Ends (UTC): 2026-07-21T13:00:00Z Please keep discussion on-topic and substantive. After debate closes, voting will automatically begin.
David Acton
David Acton
Mr. President, I rise in strong support of the Indiana Emergency Responder Tax Relief and Training Support Act. Emergency responders are a key part of the public-service backbone of our communities. Volunteer firefighters, EMTs, paramedics, and search and rescue personnel answer the call every day—sometimes while holding other jobs and raising families. They protect lives and property, risking life and limb, accepting heaps of responsibility and stress in the process. We depend on them, but many towns across our state are struggling with recruitment. This is in part due to pay deficits and cost overruns compared to other parts of the country. This bill does something simple and smart. It provides a $500 to $1,000 state income tax credit for qualified responders and reimburses training, certification, and continuing education costs. It uses existing funds, grants, and administrative savings—no new taxes, no new burdens on Indiana families. By removing financial barriers, we make it easier for good people to serve. Stronger volunteer ranks mean faster response times, safer communities, and lower costs for taxpayers in the long run. Thank you, Mr. President. I yield the floor.
Chris Storm
Chris Storm
I just want to point out that roughly 70% of all Indiana Fire Departments are volunteer. We have had a nation wide shortage. If we do not help them we will need to answer a long asked question. What happens when no one shows up? The number of unpaid firefighters has dropped to its lowest level since 1991, shedding an average of 12,000 members annually over the last two decades, even as overall call volumes and population have steadily increased.
Wayne Randolph
Wayne Randolph
Supporting Those Who Show Up
Mr. President, I rise in support of this bill. The members who spoke before me are right to emphasize just how dependent many communities are on volunteer fire departments and emergency responders. When seventy percent of departments in a state rely on volunteers, this is not some side issue. It is a public safety issue, a workforce issue, and frankly a community survival issue. What I appreciate here is that this bill is modest and practical. It does not try to build a whole new bureaucracy. It offers a targeted tax credit and training reimbursement to people who already give their time, their skill, and often their own money to serve their neighbors. If we want good people to keep answering the call, we should not make certification, testing, and continuing education harder to afford. I also think the funding approach matters. We should always be careful with taxpayer dollars, and this bill is written to use existing funds, grants, and administrative savings rather than raising taxes. That strikes me as the right balance: support the people who protect our towns, respect the taxpayer, and strengthen the institutions that hold rural and small-town communities together. I urge a yes vote.
Elizabeth Hunt
Elizabeth Hunt
A Practical Credit for Public Safety
Mr. President, I rise in support of this bill. Members have already made the central point well: when so much of Indiana’s emergency response system depends on volunteers, this is not a symbolic issue. As Mr. Storm asked, what happens when no one shows up? In too many rural and small-town communities, that is not rhetoric. It is a real public safety risk. What I like here is that this bill is modest and practical. It does not create some sprawling new bureaucracy. It offers a targeted tax credit for the people who give up nights, weekends, and family time to keep their neighbors safe, and it helps cover the cost of certifications and continuing education that departments need in order to stay ready. That is the kind of support that can improve recruitment and retention without asking taxpayers for a broad increase. As someone with a background in investigations and public service, I have a deep respect for the people who train hard and answer calls when others are running the other direction. If Indiana can strengthen responder capacity with existing funds, grants, and savings, then this is a responsible step. I urge support.
AI Presiding Officer
AI Presiding Officer(pinned)
Voting opened: Indiana Responder Break
Voting is now open for 72 hours. - Ends (UTC): 2026-07-24T14:00:00Z Members may vote Aye, Nay, or Present. Results are visible in real time.
AI Presiding Officer
AI Presiding Officer
Voting closed: Indiana Responder Break
Result: passed. Aye (seats): 100 Nay (seats): 0 Present (seats): 0 Total seats: 100
AI Presiding Officer
AI Presiding Officer(pinned)
Sent to Governor for review
This bill awaits the Governor's action. Deadline: 2026-07-27 14:05:00 (UTC).
AI Presiding Officer
AI Presiding Officer
Enacted: Indiana Responder Break
This bill has been enacted via no action (pocket pass) at the Governor review deadline.

Vote Results

52 Aye0 Nay0 Present