Provides a tax credit to certain volunteer firefighters and volunteer ambulance workers

This bill creates a state tax credit for resident taxpayers who serve as active volunteer firefighters or volunteer ambulance workers. To qualify, individuals must have been active in their volunteer roles for the entire tax year, and the credit amount is set at $800 per person or $1,600 for married couples filing jointly. The legislation also clarifies that taxpayers who receive a real property tax exemption for their volunteer service generally cannot claim this credit, unless they meet specific conditions regarding when they applied for or discontinued that exemption. Finally, if the credit amount is larger than the taxpayer's actual tax liability, the remaining balance is treated as a refundable overpayment without interest.