Approved local volunteer activities; enables localities to provide credit against taxes & fees.

Local credits for approved local volunteer activities. Enables localities, by ordinance, to provide a credit against taxesand fees imposed by the locality to an individual who provides approvedvolunteer services in the locality. As defined in the bill, "approvedvolunteer services" includes (i) volunteer first responders or (ii)individuals who perform volunteer services to a nonprofit organizationor to the locality, if such services are approved by the locality.The bill specifies that the credit may not be used against any propertytaxes or payments in lieu of property taxes. The bill gives localities discretion to determine which taxes or fees are permissible usesof the credit and which services qualify for the credit.