An act relating to tax benefits for school sports officiating

This bill would provide tax benefits to individuals who officiate K-12 school athletic events in Vermont. It would exclude income earned from officiating these events from personal income tax and create a sales tax exemption for equipment purchased by officials for use in their work. The income exclusion applies retroactively to January 1, 2024, while the sales tax exemption would begin immediately upon passage. These changes aim to support school sports officials by reducing their tax burden on earnings and equipment costs.