G.S. 105-134.6(d)(6) – Deduction for Voluntary Firefighters and Rescue Squad Workers

• This subdivision was added to allow a $250 deduction to a taxpayer who is an eligible firefighter or an eligible rescue squad worker. In the case of a married couple filing a joint return, each spouse may qualify separately for the deduction. An individual may not claim a deduction as both an eligible firefighter and as an eligible rescue squad worker in a single tax year.
• An eligible firefighter is defined as an unpaid member of a volunteer fire department who attended at least 36 hours of fire department drills and meetings during the taxable year. An eligible rescue squad worker is defined as an unpaid member of a volunteer rescue or emergency medical services squad who attended at least 36 hours of rescue squad training and meetings during the taxable year.
• (Effective for taxable years beginning on or after January 1, 2007; HB 1473, s. 31.24(a); S.L. 07-323.)

 
For details, see NC Department of Revenue 2007 Tax Law Changes document.