On Oct. 2, the state House unanimously passed legislation authorizing tax credits for emergency responders in an effort to boost participation and support existing volunteers.

House Bill 142 now belongs to the state Senate.

The number of volunteer firefighters and emergency medical services personnel in our communities is unfortunately dwindling.

This legislation will hopefully serve as an incentive to individuals considering volunteering, in addition to providing a well-deserved financial break for those already serving our communities.

Under House Bill 142, local governments, including school districts and counties, would determine whether or not to establish a tax credit program.

If adopted, the program would offer a tax credit, the amount to be determined by the local government, against an active volunteer's earned income or property tax liability.

The State Fire Commissioner's Office would be responsible for establishing guidelines defining active service for first responders.

Criteria would include number of emergency calls responded to, level of training and participation in support services, such as fundraising and equipment maintenance.