Income tax, state; establishes a subtraction for firefighter benefits.

Income tax subtraction; firefighter benefits. Establishes an income tax subtraction for up to $20,000 of firefighterbenefits in taxable year 2024, up to $30,000 in taxable year 2025,and up to $40,000 in taxable year 2026 and each year thereafter.The bill defines firefighter benefits to include retirement incomerelated to professional firefighting services and benefits paid tothe surviving spouse of a firefighter whose death occurred in theline of duty.