MSFA Tax Subtraction Categories
No Volunteer may receive credit twice for the same event or action. There is no prohibition on multiple events occurring in sequential time periods. A volunteer cannot be compensated for the action. Food and nominal reimbursement or expenses are excluded.
Only Standby and Collateral duties must be approved by an officer/person having the authority.
1. Alarms
a. Volunteers must receive 1 point for each alarm – No more than 40 points may be
credited for all alarms credited during the year.
2. Meetings
a. Volunteers receive 1 point for each (Fire Company, MSFA, MFCA, MFRI, or other
fire/duty/position related so long as it doesn’t conflict with the officer points) meeting
attended. No more than 25 points may be credited performed per year.
3. Standby
a. Volunteers may receive 1 point for each 4 hours of approved Standby either in the
station or as part of a rostered duty crew and available to respond to an alarm. Credit for
standby can only be given if no credit is received for an alarm. Credit for Standby cannot
exceed 20 points per year.
4. Officer
a. Volunteers may receive 25 points for being an elected or appointed officer so long as no
other points are allowed for performing the duties/etc of the appointed or elective
office so claimed. Only one office/appointment may be so claimed per year.
5. Training
a. Volunteers receive 1 point for each 2 hours of approved (the training provider (should
be designated by the authority), MFRI etc. – no approval is needed to take the training
for Losap – so long as not compensated for the training) official training (MFRI etc)
Credit for Training cannot exceed 20 points per year.
6. Drills
a. Volunteers receive 1 point for each 2 hours of in station or unofficial training. Credit for
drills cannot exceed 20 points per year.
7. Duties
a. Volunteers receive 1 point for each 3 hours of approved collateral duties. Credit for
Duties cannot exceed 25 points per year.
A total of 50 points in at least 2 categories are required to be an active volunteer under state law and
receive 1 year of eligible service. You must have earned at least 50 points in 3 out of the last 10 years to
be eligible for the income tax subtraction which this year (2023) is $7,000.00.
If you have 25 years of eligible service (by earning 50 points per year 25 times – not company
membership years) you are eligible for the tax subtraction so long as you earned 50 points in 3 out of
the last 10 years even though you may not have earned 50 points or 0 points in the current ye
