Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers

This bill provides a tax credit for volunteer firefighters and ambulance workers to cover the cost of fishing and hunting licenses. Eligible residents must have served as active volunteers for 12 consecutive months and paid fees for licenses, tags, or permits under environmental conservation law. The credit reduces their state income tax, with any excess carried forward to future tax years. It applies to taxable years beginning January 1, 2026, and directly affects volunteer emergency responders who purchase these licenses.