AN ACT relating to volunteer firefighters.

Create a new section of KRS Chapter 141 to establish a refundable individual income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission and Interim Joint Committee on Appropriations and Revenue; amend KRS 75.400 to allow a volunteer fire department to have a minimum of six members; amend KRS 342.140, relating to workers' compensation, to allow income benefits for volunteer firemen, police, and emergency management agency members or trainees to be based on 50% of the state average weekly wage if that is greater than the average weekly wage of their regular employment.