Personal income taxes: credit: firefighters.

The Personal Income Tax Law authorizes various credits against the taxes imposed by that law. This bill would authorize a credit against that tax for each taxable year beginning on and after January 1, 2019, and before January 1, 2024, in an amount equal to 35% or 80% of the amount paid or incurred by a qualified firefighter during the taxable year for qualified firefighter expenses, as defined, and would limit the amount of the credit allowed to a taxpayer for each taxable year to $1,500. This bill would take effect immediately as a tax levy.