Income tax, state; subtraction for professional firefighter pension.

Income tax subtraction; professional firefighter pension. Establishes an income tax subtraction for up to $20,000 of firefighter benefits 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 income related to firefighting services and benefits paid to the surviving spouse of a firefighter whose death occurred in the line of duty.