make an appropriation to contract for a study on the length of service award programs for volunteers.

SB 206 appropriates $100,000 from the general fund to the Legislative Research Council to hire a contractor. The study will examine state and federal laws (including IRS Section 457(e) tax rules) governing length-of-service award programs for volunteer firefighters and emergency medical services personnel. The contractor must submit recommendations for implementing such a program by November 30, 2026. This bill funds research only - it does not create a new program or change current law.