Provide income tax credit for volunteer firefighters and EMTs

This bill creates a $1,000 refundable income tax credit for Montana volunteer firefighters and volunteer emergency medical technicians (EMTs). To qualify, individuals must be active, unpaid members of a certified fire company or emergency medical service for the entire calendar year and complete 30+ hours of required training. The credit reduces tax liability, with any excess refunded even if the taxpayer owes no income tax. The bill explicitly states its purpose is to retain and recruit volunteer emergency responders.