Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

This bill creates a $2,500 annual tax credit for Michigan volunteer firefighters and emergency medical services (EMS) personnel who meet specific service requirements. To qualify, volunteers must serve at least 120 hours annually (averaging 10+ hours monthly) with an organized fire department or life support agency, receive only expense reimbursements or customary benefits, and provide a signed verification from their agency head. The credit reduces tax owed for eligible volunteers and can be refunded if it exceeds their tax liability. It applies to tax years beginning January 1, 2025, and directly affects unpaid volunteer first responders meeting the defined service criteria.