Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel. Provides, beginning in taxable year 2027, a state income tax subtraction of $2,000 for individuals who rendered qualifying services as bona fide volunteers, defined in the bill. The bill defines "qualifying services" as volunteer firefighting and fire prevention services, emergency medical services, auxiliary police officer services, and emergency rescue services performed for nonprofit organizations that operate exclusively for the benefit of the general public.

Such services include all training and training-related activities required by law to perform such services.