HB 874 -- Income Tax Credit for Volunteer Firefighters Sponsor: Franz Beginning January 1, 2007, this bill authorizes an individual income tax credit equal to $1,000 for any volunteer firefighter who completes at least 12 hours of training annually, $1,500 for a firefighter I who completes at least 18 hours of training annually, or $2,000 for a firefighter II who completes at least 24 hours of training annually. The tax credit is not transferable or refundable, but may be carried forward four years. The provisions of the bill will expire on December 31 six years from the effective date.Copyright (c) Missouri House of Representatives