# Indiana HB 1070: Income tax credit for volunteer firefighters.

Indiana HB 1070, Income tax credit for volunteer firefighters., is a Second Regular Session 124th General Assembly (2026) House bill sponsored by Chuck Moseley (Democratic); status failed, last action 2026-01-08 (Representative Smaltz added as coauthor) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-HB1070-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1070
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Income tax credit for volunteer firefighters.
- Status: failed
- Chamber: House
- Introduced: 2025-12-05
- Last action: 2026-01-08, Representative Smaltz added as coauthor
- Sponsor: Chuck Moseley (Democratic)
- Cosponsors: 1
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that an individual who is a volunteer firefighter is entitled to a credit of $200 against the individual's adjusted gross income tax liability each taxable year.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Chuck Moseley (Democratic), House
- Cosponsor: Ben Smaltz (Republican), House

## Actions (3)

- 2026-01-08: Representative Smaltz added as coauthor (House)
- 2025-12-05: First reading: referred to Committee on Ways and Means (House)
- 2025-12-05: Authored by Representative Moseley (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1070/versions/HB1070.01.INTR?format=pdf)

## Related bills

- HB 1277: Health and human services matters. (signed)
- HB 1266: Department of education and education matters. (signed)
- HB 1210: Department of local government finance. (signed)
- HB 1249: Various criminal law matters. (signed)
- HB 1200: Bureau of motor vehicles. (signed)
- HB 1115: Homeowners association governance. (signed)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/HB1070/versions/HB1070.01.INTR?format=pdf)

## Related
- [HB 1277: Health and human services matters.](https://policyrisk.com/state-bill/IN-HB1277-2026)
- [HB 1266: Department of education and education matters.](https://policyrisk.com/state-bill/IN-HB1266-2026)
- [HB 1210: Department of local government finance.](https://policyrisk.com/state-bill/IN-HB1210-2026)
- [HB 1249: Various criminal law matters.](https://policyrisk.com/state-bill/IN-HB1249-2026)
- [HB 1200: Bureau of motor vehicles.](https://policyrisk.com/state-bill/IN-HB1200-2026)
- [HB 1115: Homeowners association governance.](https://policyrisk.com/state-bill/IN-HB1115-2026)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1070-2026 (as of 2026-11-01).