Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.

Michigan House Bill 4432 proposes a $2,500 state income tax credit for qualified volunteers serving as emergency medical services (EMS) personnel with a life support agency during the tax year. This credit aims to recognize and financially support the contributions of these volunteers.

Supporters of HB4432 argue that the tax credit will incentivize more individuals to volunteer as EMS personnel, addressing shortages in emergency services and enhancing community health and safety.

Critics of HB4432 express concerns about the potential reduction in state tax revenues due to the credit and question whether it will effectively attract new volunteers or primarily benefit existing ones.