Indiana legislation · 2026 Regular Session
Indiana HB1070: Income tax credit for volunteer firefighters.
Status: In committee, January 8, 2026
Provides that an individual who is a volunteer firefighter is entitled to a credit of $200 against the individual's adjusted gross income tax liability each taxable year.
What the bill says
A bill FOR AN ACT to amend the Indiana Code concerning taxation.
From the introduced text:
A BILL FOR AN ACT to amend the Indiana Code concerning taxation. SECTION 1. IC 6-3-3-15.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2026 (RETROACTIVE)]: Sec. 15.5. (a) This section applies only to taxable years beginning after December 31, 2025. (b) The following definitions apply throughout this section: (1) "Fire department" has the meaning set forth in IC 22-12-1-12. (2) "Volunteer firefighter" has the meaning set forth in IC 36-8-12-2. (c) Subject to subsection (d), each taxable year, an individual who is an active volunteer firefighter in Indiana for at least six (6) months during the taxable year is entitled to a credit against the individual's adjusted gross income tax liability for the taxable year equal to two hundred dollars ($200). (d) The credit provided by this section may not exceed the amount of the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 on the taxpayer's income for the taxable year, 2026 IN 1070--LS 6459/DI reduced by the sum of all credits for the taxable year that are applied before the application of the credit provided by this section. The amount of any unused credit under this section for a taxable year may not be carried forward to a succeeding taxable year, carried back to a preceding …
Sponsors
- Moseley, Chuck (D) · primary sponsor
- Ben Smaltz (R, HD-052)
Latest actions
- : Representative Smaltz added as coauthor
- : First reading: referred to Committee on Ways and Means
- : Authored by Representative Moseley
Subjects: TAXES; Adjusted Gross Income Taxes, TAXES; Credits, FIREFIGHTERS; Generally
Common questions
- What is HB1070?
- HB1070 is a bill in the Indiana Legislature (2026 Regular Session): Income tax credit for volunteer firefighters.
- What does HB1070 do?
- In its own words: A bill FOR AN ACT to amend the Indiana Code concerning taxation.
- What is the status of HB1070?
- In committee as of January 8, 2026. Latest action: Representative Smaltz added as coauthor (January 8, 2026).
- Who sponsored HB1070?
- Moseley, Chuck (D), with 1 co-sponsor.
- Where is the official record for HB1070?
- On the Indiana Legislature website: https://iga.in.gov/legislative/2026/bills/house/1070
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.