Local tax credits; emergency services providers.

Local tax credits; emergency services providers. Enables localities to by ordinance provide a credit against taxes and fees imposed by the locality to an individual who provides approved emergency services in the locality. As defined in the bill, "approved emergency services" include professional or volunteer local law enforcement or first responders who provide emergency services to a nonprofit organization or to the locality. The bill specifies that the credit shall not be applied against any property taxes or payments in lieu of property taxes but otherwise gives localities discretion to determine which taxes or fees are permissible uses of the credit. Under current law, localities may only provide such credit to volunteer first responders.