131st MAINE LEGISLATURE
		LD 1802		LR 1047(05)
	An Act to Include Certain Volunteer Firefighters in the Tax Credit for Employers of Individuals Who Are Volunteer Firefighters or Volunteer Municipal Emergency Medical Services Persons
	Fiscal Note for Bill as Engrossed with: C "A" (S-356) S "A" (S-494) to C "A" (S-356)
	Committee: Criminal Justice and Public Safety
Fiscal Note
			FY 2023-24	FY 2024-25	Projections  FY 2025-26	Projections  FY 2026-27
Net Cost (Savings)
	General Fund		$0	$9,500	$38,000	$38,000
Revenue
	General Fund		$0	($9,500)	($38,000)	($38,000)
	Other Special Revenue Funds		$0	($500)	($2,000)	($2,000)
Fiscal Detail and Notes
	This bill adds municipal volunteer firefighters to the tax credit for employers of individuals who are volunteer firefighters or volunteer emergency medical services personnel for tax years beginning on or after January 1, 2025. It will reduce General Fund revenue by $9,500 and reduce Local Government Fund revenue by $500 in fiscal year 2024-25. In subsequent years, it will reduce General Fund revenue by $38,000 and Local Government Fund revenue by $2,000.