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NSVFA Legislation

LB 886 The Volunteer Emergency Responders Incentive Act
$250 Nebraska Income Tax Credit
In a calendar year, you must get 50 of the possible 100 points to ‘qualify’ the first year. The 2nd and additional years to actually get the $250.00 tax credit:

     Calls (Section 3.2): 25 points for making 10% of the calls:

You must make 10% of total calls of your station or ‘assigned company”. If your department is Fire/Rescue and you run 200 calls you need to make 20 calls. No points shall be awarded if you make less than the 10%.

     Training (Section 3.3): Up to 25 points per year for:

1.      Courses under 24 hours: 1 point for every 2 hours with a maximum of 5 points per course.

2.       Classes between 24 hours and 40 hours: 5 points plus 1 point for each hour after 24 hours, with a maximum of 10 points per course.

3.      Courses over 40 hours: 15 points shall be awarded per course.

     Drills (Section 3.4): One point per drill, up to 20 points per year:

1.       Each drill shall last at least 2 hours.

2.       Monthly drills for instructional or educations purposes or “mock emergencies”.

     Meetings or mutual aid meetings (Section 3.5):

1.       1 point per meeting and no more than 10 points per year.

2.       10 Points: Elected or appointed office in your department, mutual aid, NSVFA or other    organized association dealing with emergency response in Nebraska, following election or appointment.

3.       1 point: per activity per day for Fire prevention, open house, NSVFA conference, Governing body meetings of the city, rural, board on behalf of the department, or other emergency services not covered. Actives which may qualify a person to received points in more than 1 of the categories described in this information cannot receive points in more than one of them per day.

LB 886 Fine Points

Section 2.1  “Approved by the “Duly Constituted Authority”. Typically the city or Rural Fire District.

    Section 3.2: “dispatched from his or her assigned station or company”.


Section 4.1:Certification Administrator” will keep and maintain records. “Provide each volunteer member with notice of the total points accumulated in each six month period. Section 4.2: “Thirty days following the end of the calendar year” (Jan. 30th) “will send the governing body and written report {members & points} and, notify members who did not make the points – by mail AND forward the list to “Governing Authority”

Section 5.1: Each ‘Governing Authority’ shall provide a “certified list to the Department of Revenue no later than Feb. 15th.

References and Support

LB 886:

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