Income Tax Benefit for Emergency Response Volunteers (MT DOR)
This article is from the Montana Department of Revenue’s (DOR), “Montana Tax News You Can Use” publication.
The 2025 Montana Legislature passed House Bill 129 which provided an income tax benefit for emergency response volunteers. An individual who serves the same company for the entire year as an active volunteer firefighter or volunteer emergency care provider qualifies for a subtraction of $3,000 on their Montana tax return for 2026. For future years, the amount is adjusted for inflation.
To qualify for the subtraction as a volunteer firefighter, the individual must be an active member of a fire company under the definitions in the Volunteer Firefighters’ Compensation Act and must have completed at least 30 hours of training under that Act.
A volunteer emergency care provider serving an emergency care service, as defined by Title 50, Part 6 of Montana Code, who has completed the training required by the state board of medical examiners also qualifies for the subtraction.
Details about claiming the deduction will be available when the forms and instructions for tax year 2026 are finalized, including guidance regarding meeting the main requirements of serving with the same company or service for the entire year and completing the minimum training.
For questions, contact your JCCS tax advisor, visit revenue.mt.gov/taxes/individual-income-tax/ or call the DOR Call Center at (406) 444-6900.
