Income tax; authorize a credit for taxpayers who serve as volunteer firefighters.

An Act To Authorize A Refundable Income Tax Credit For Taxpayers Who Serve As Volunteer Firefighters; To Provide The Amount Of The Tax Credit; To Provide That If The Amount Of Tax Credit Claimed By A Taxpayer Exceeds The Amount Of Income Tax Imposed Upon The Taxpayer For The Taxable Year, Then The Taxpayer Shall Receive A Refund From The Department Of Revenue For The Amount Of Such Excess; And For Related Purposes.