Kentucky 2021 Regular Session Status: Introduced

BR 261 — AN ACT relating to a tax credit for volunteer firefighters.

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  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021 Regular Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

In plain language

This bill establishes a tax credit for volunteer firefighters.

The bill offers a tax credit to individuals who serve as volunteer firefighters. This aims to support and incentivize more people to join and remain in the firefighting profession.

What this means for you
  • Workers: If you're a volunteer firefighter, this tax credit can help reduce your financial burden and support your dedication to the community.
  • Families: Families of volunteer firefighters may benefit from the financial relief that the tax credit provides, making it easier for their loved ones to serve.

Bill Text

How this bill changes current law

2 changes Share ↗

Compared against the Kentucky Revised Statutes as published AI-generated reading aid — verify against the official bill.

The bill introduces a new refundable tax credit for active volunteer firefighters and amends the priority of application of tax credits.

  • KRS 141.0205

    The active certified volunteer firefighter credit permitted by Section 1 of this Act.

    This adds a new tax credit category for active certified volunteer firefighters to the priority listing for tax credit applications.

  • For taxable years beginning on or after January 1, 2021, but before January 1, 2025, a refundable credit shall be allowed for active certified volunteer firefighters against the tax imposed by KRS 141.020 in the amount of one thousand dollars ($1,000), with the ordering of credits as provided in Section 2 of this Act.

    This establishes a new refundable tax credit for active volunteer firefighters, aimed at incentivizing their participation.

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 138 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (138)

138 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What is the current status of BR 261?
This bill died with 2021 Regular Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track BR 261?
Track BR 261 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 2 months ago · updated continuously

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