Income tax, state; establishes a subtraction for firefighter benefits.

Income tax subtraction; firefighter benefits. Establishes an income tax subtraction for up to $20,000 of firefighter benefits in taxable year 2024, up to $30,000 in taxable year 2025, and up to $40,000 in taxable year 2026 and each year thereafter. The bill defines firefighter benefits to include retirement income related to professional firefighting services and benefits paid to the surviving spouse of a firefighter whose death occurred in the line of duty.