Bill would let first responder retirees deduct half their retirement pay

Eligible taxpayers may deduct half of qualifying first responder retirement pay from income subject to state tax. This covers first responder retirees and their unmarried surviving spouses. A first responder is a law enforcement officer, firefighter, or emergency medical services worker whose duties include quickly responding to emergencies. Taxpayers must give the department information it requires to show they qualify and report the deduction as the department directs. The provisions would apply to tax years beginning on or after January 1, 2026.