Volunteer firefighters, rescue squad workers, and HAZMAT team members qualify only if their employer gives them a form stating that they have earned the minimum number of points established by the State Fire Marshal during the year.
Reserve police officers, DNR deputy enforcement officers, and State Guard members qualify only if the appropriate authority gives them an I-332 certification form certifying their eligibility for this deduction.
Volunteer state constables qualify if they complete a minimum logged service time of two hundred forty hours per year and have been designated by the State Law Enforcement Division (SLED) as a state constable before the taxable year for which the deduction is first claimed. The volunteer state constable must be current with the required SLED approved annual training for constables for the most recently completed fiscal year as evidenced by a copy of the documentation provided to SLED of this annual training.
The maximum deduction allowed is $3,000 per person. If both you and your spouse qualify, you can claim a $6,000 deduction.