Volunteer Firefighter and Emergency Care Provider Subtraction
Starting with the 2026 tax year, individuals volunteering as either a firefighter or emergency care provider may be able to claim a subtraction against their Montana taxable income.
Eligibility
You may qualify if you:
- Are a volunteer firefighter or volunteer emergency care provider
- Actively served as an unpaid volunteer for the same company during the entire calendar year
- Completed all required training:
- A minimum of 30 hours for volunteer firefighters or
- The number of hours prescribed by the Board of Medical Examiners for emergency care providers
Benefit
For tax year 2026, the subtraction amount is $3,000. The amount is adjusted annually for inflation.
How to Claim the Subtraction
Claimants must report the subtraction amount on the Montana Individual Income Tax Return (Form 2) and attach a letter signed by the volunteer company's chief. That letter must include the following information:
- The volunteer's name,
- The name and location of the company,
- A statement that the individual was unpaid,
- A statement that the individual completed the training hours required for volunteer firefighters or emergency care providers, and
- The dates the individual served as an active volunteer with the company during the year.
If you file Form 2 electronically and your software does not support attaching a copy, keep the letter in your files and provide a copy when requested by the Department.
Frequently Asked Questions
Yes. You may claim the subtraction if you meet the above requirements for serving with a volunteer company. Paid service at a different company does not disqualify you.
Yes. You may claim the subtraction if you meet the above requirements for serving with a volunteer company. Paid service at a different company does not disqualify you.
Yes, so long as you meet the above requirements for serving with a volunteer company. Receiving retirement benefits does not change your status as an unpaid volunteer.
Yes, so long as you meet the above requirements for serving with a volunteer company. Receiving retirement benefits does not change your status as an unpaid volunteer.
No, you must be an active volunteer with the same company for the full calendar year.
No, you must be an active volunteer with the same company for the entire calendar year.