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BILL

LB 115

Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act

109th Legislature (2025-2026)
Introduced by Beau Ballard, Tom Brandt, Barry DeKay and 4 other co-sponsors

LB 115 boosts the income tax credit for volunteer emergency responders from $250 to $1,000 and allows immediate eligibility, enhancing support for community safety.

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Bill Summary • LB 115
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