Sep 10, 2026
Volunteer Firefighters and Volunteer Emergency Care Providers Eligible for State Income Tax Reduction
The Montana Department of Revenue has announced that starting in tax year 2026, eligible volunteer firefighters and volunteer emergency care providers can claim a $3,000 subtraction on their state income tax returns.
Passed during the 2025 legislative session under House Bill 129, the incentive requires individuals to serve as active, unpaid members with the same qualifying company for the entire calendar year. Volunteers must also stay current on all required training.
To claim the subtraction, taxpayers must obtain a signed verification statement from their service head or fire chief. State officials encourage electronic filing and advise volunteers to retain these signed statements for their financial records.
