2024 -- H 7484

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LC004100

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2024

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A N   A C T

RELATING TO STATE AFFAIRS AND GOVERNMENT -- COMPOSITION OF FIRE

DISTRICT AND PUBLIC UTILITY DISTRICT BOARDS OF COMMISSIONERS --

VOLUNTEER FIREFIGHTER RECRUITMENT ACT

     Introduced By: Representatives Place, and Quattrocchi

     Date Introduced: February 02, 2024

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Title 42 of the General Laws entitled "STATE AFFAIRS AND

GOVERNMENT" is hereby amended by adding thereto the following chapter:

CHAPTER 166

COMPOSITION OF FIRE DISTRICT AND PUBLIC UTILITY DISTRICT BOARDS OF

COMMISSIONERS -- VOLUNTEER FIREFIGHTER RECRUITMENT ACT

     42-166-1. Fire districts.

     Any individual receiving a pension from the State of Rhode Island shall be allowed to serve

in any capacity on fire district boards or commissions. No compensation of ten thousand dollars

($10,000) or less for chairpersons; five thousand dollars ($5,000) or less for officers; and one

thousand dollars ($1,000) or less for members on the fire department and volunteer department and

cities and towns boards and commissions or hours worked for said compensation shall be reported

to any agency of the state except for the purposes of taxation.

     42-166-2. Pascoag utility district.

     The Pascoag utility district created by chapter 58 of title 45 shall allow any individual

receiving a pension from the State of Rhode Island to serve in any capacity on its board of utility

commissioners. No compensation of ten thousand dollars ($10,000) or less for chairpersons; five

thousand dollars ($5,000) or less for officers; and one thousand dollars ($1,000) or less for members

on the fire department and volunteer department and town boards and commissions or hours

worked for said compensation shall be reported to any agency of the state except for the purposes

of taxation.

     SECTION 2. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is

hereby amended by adding thereto the following section:

     44-3-68. Fire districts - Exemptions for volunteer firefighters.

     Any fire district or any municipal volunteer fire department is hereby authorized, by a

majority vote of its members, at its annual meeting, to exempt from taxation, a specified dollar

amount of real and/or personal property of any volunteer firefighter. This section provides

authorization of the exemption as voted; provided, however, it shall not be construed as mandatory.

     SECTION 3. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby

amended by adding thereto the following section:

     44-30-104. Volunteer firefighter income tax credit.

     (a) "Firefighter", for the purposes of this section, means a volunteer who performs the

duties connected with the control and extinguishment of fires or the maintenance and use of

firefighting apparatus and equipment, including a volunteer engaged in this activity who is

transferred or promoted to a supervisory or administrative position.

     (b) Any individual who volunteers as a firefighter shall be allowed to take a state income

tax credit for:

     (1) Tuition or fees for the participation of the volunteer firefighter in professional

development courses related to service as a firefighter; and

     (2) Uniforms used by the volunteer firefighter in service as a firefighter.

     (c) Any future reimbursement to the volunteer for included expenses shall be deemed

income in the year received if the volunteer firefighter used the tax credit.

     (d) If any volunteer firefighter receives reimbursement for expenses included in subsection

(b) of this section, they shall not be eligible for an income tax credit pursuant to this section.

     SECTION 4. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO STATE AFFAIRS AND GOVERNMENT -- COMPOSITION OF FIRE

DISTRICT AND PUBLIC UTILITY DISTRICT BOARDS OF COMMISSIONERS --

VOLUNTEER FIREFIGHTER RECRUITMENT ACT

***

     This act would allow any individual receiving a pension from the State of Rhode Island to

serve on fire district boards and the Pascoag utility district board. This act also would not require

reporting of minimum compensation levels or hours worked for said compensation to any state

agency, except for tax purposes.

     This act would further authorize fire districts or any municipal volunteer fire departments

to provide for an exemption from real and personal property taxes for volunteer firefighters and

would allow volunteer firefighters who pay for their own training and equipment to receive an

income tax credit.

     This act would take effect upon passage.

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