2006 Regular Session
To: Ways and Means
By: Representative Reynolds, Cummings, Robinson (84th), Guice, Moss, Lane, Lott, Moore, Formby, Moak, Bentz, Walley, Ward
AN ACT TO AUTHORIZE A VOLUNTEER FIRE FIGHTER IN ACTIVE SERVICE AS A VOLUNTEER FIRE FIGHTER FOR ANY MUNICIPALITY, COUNTY OR FIRE DISTRICT IN THE STATE, UPON APPLICATION FILED WITH THE COUNTY FIRE COORDINATOR, TO RECEIVE A TAX CREDIT AGAINST AD VALOREM TAXES DUE ON ONE MOTOR VEHICLE OWNED BY SUCH PERSON; TO PROVIDE THAT THE STATE FIRE MARSHAL SHALL PROMULGATE RULES AND REGULATIONS TO ASSIST COUNTY FIRE COORDINATORS IN DEFINING AND PRESCRIBING THOSE PERSONS WHO MAY QUALIFY FOR THE TAX CREDIT; TO PROVIDE THAT THE STATE TAX COMMISSION, FROM MONIES MADE AVAILABLE THROUGH APPROPRIATIONS OF THE LEGISLATURE, SHALL REIMBURSE EACH COUNTY AND MUNICIPALITY FOR THEIR ACTUAL LOSS IN AD VALOREM TAXES RESULTING FROM THE TAX CREDIT AUTHORIZED UNDER THIS ACT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) Any resident of this state who is in active service as a volunteer fire fighter for any municipality, county or fire district in the state may apply for a tax credit against ad valorem taxes due on one (1) motor vehicle owned by such person. The tax credit shall be in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due on such vehicle, whichever is the lesser amount. To receive the tax credit, such person must make application, under oath, with the county fire coordinator on a form prepared by the State Tax Commission, and present evidence that he or she is actively serving as a volunteer fire fighter and has continuously served in such capacity for at least three (3) consecutive years before making application for the tax credit under this section. The county fire coordinator shall review all such applications and shall certify to the county tax collector each person whom he determines to qualify for the tax credit. The State Fire Marshal shall promulgate rules and regulations to assist county fire coordinators in defining and prescribing those persons who may qualify for the tax credit under this section as active service volunteer fire fighters.
(2) On or before October 1 of each year, the State Tax Commission, from monies made available through appropriations of the Legislature, shall reimburse each county and municipality for their actual loss in ad valorem taxes resulting from the tax credit authorized under subsection (1) of this section. Such reimbursements shall be made in the same manner, as nearly as practicable, as provided by law for the reimbursement of ad valorem taxes lost by counties and municipalities resulting from homestead exemption.
SECTION 2. This act shall take effect and be in force from and after October 1, 2006.