Authorizes a tax credit for certain volunteer drivers

This bill creates a new state income tax credit for volunteer drivers who use their personal vehicles to transport people or property for qualified charitable organizations. Starting in 2027, eligible drivers can claim a credit for unreimbursed fuel costs and mileage, up to $3,000 per year, with the maximum amount adjusted for inflation. The total amount of credits issued statewide is capped at $1 million per fiscal year, also adjusted for inflation.

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