By Gallego H.B. No. 3438 Line and page numbers may not match official copy. Bill not drafted by TLC or Senate E&E. A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the authority of a county to grant volunteer 1-3 firefighters and volunteer emergency medical technicians a tax 1-4 credit against county ad valorem taxes imposed on the real property 1-5 of those persons. 1-6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-7 SECTION 1. Chapter 31, Tax Code, is amended by adding Section 1-8 31.038 to read as follows: 1-9 Sec. 31.038. TAX CREDITS FOR VOLUNTEER FIREFIGHTERS AND 1-10 EMERGENCY MEDICAL TECHNICIANS. (a) In this section: 1-11 (1) "Volunteer" means a person who: 1-12 (A) performs emergency services for the benefit 1-13 of a political subdivision as authorized by the political 1-14 subdivision and; 1-15 (B) does not earn the federal minimum wage or 1-16 more in exchange for the performance of the emergency services 1-17 which benefit the political subdivision. 1-18 (2) "Volunteer emergency medical technician" means an 1-19 individual who: 1-20 (A) performs emergency medical services or 1-21 operates an ambulance for the benefit of a political subdivision as 1-22 authorized by the political subdivision and; 1-23 (B) is qualified as an emergency medical 2-1 technician under Section 773.047, Health and Safety Code, or at a 2-2 higher level of training under Section 773.048 or 773.049, Health 2-3 and Safety Code. 2-4 (3) "Volunteer firefighter" means a member of an 2-5 organized volunteer fire department who: 2-6 (A) renders volunteer fire-fighting services for 2-7 a political subdivision; 2-8 (B) consists of not fewer than five active 2-9 members, a majority of whom are present at each meeting; and 2-10 (C) conducts at least two drills each month with 2-11 each drill lasting at least two hours. 2-12 (b) Under this section, compensation does not include 2-13 worker's compensation or other insurance coverage provided by a 2-14 political subdivision to provide medical care for injuries 2-15 sustained while performing volunteer services. 2-16 (c) This section applies only to a volunteer firefighter or 2-17 volunteer emergency medical technician who is a resident of a 2-18 county and whose voluntary service is for the benefit of an area 2-19 that is located in whole or in part in that county. 2-20 (d) This section applies only to a county whose land area is 2-21 equal to or greater than 1,280 square miles. 2-22 (e) The governing body of a county may provide a volunteer 2-23 firefighter or volunteer emergency medical technician a credit 2-24 against the taxes imposed by the county on real property owned by 2-25 the person. 2-26 (f) The amount of a credit under this section shall be 3-1 established by the governing body. 3-2 (g) A county may provide additional qualifications and 3-3 limitations for credit under this section. 3-4 (h) The amount of a credit under this section may not exceed 3-5 the amount of ad valorem taxes imposed by the county on an eligible 3-6 person's real property in the tax year. 3-7 (i) Credit granted under this section may not be 3-8 transferred, used in payment of other taxes or amounts due by any 3-9 person, or used to pay interest or penalties on delinquent taxes. 3-10 SECTION 2. This Act takes effect January 1, 2002, but only if 3-11 the constitutional amendment proposed by the 77th Legislature, 3-12 Regular Session, 2001, to authorize a county to grant a credit 3-13 against county ad valorem taxes imposed on real property of 3-14 volunteer firefighters and volunteer emergency medical technicians 3-15 is approved by the voters. If that amendment is not approved by 3-16 the voters, the Act has no effect.