BENEFITS
Serving as a Volunteer Firefighter offers numerous personal, professional, and community benefits. While this position is “unpaid,” many local fire departments are able to provide benefits to their volunteers due to their region and/or through external financial support (i.e. SAFER Grants).
We invite you to explore these different benefits below.
TAX BENEFITS & INCENTIVES
Volunteer Firefighters in the United States may be eligible for a variety of tax breaks and incentives as a recognition of their service to their communities. These benefits vary by state and locality but can include the following:
Federal Tax Benefits
The Volunteer Responder Incentive Protection Act (VRIPA) is a federal law that permits volunteer firefighters to exclude up to $600 each year in stipends or other minor benefits from their federal income tax. This exclusion helps lower their taxable income and acknowledges the worth of their contributions.
state & local tax incentives
-
Property Tax Credits:
Some states or municipalities offer property tax reductions for volunteer firefighters. The amount can range from a percentage of the total tax owed to a fixed dollar amount.
-
State Income Tax Deductions or Credits:
Certain states provide income tax credits or deductions to Volunteer Firefighters. These benefits can reduce the amount of state tax owed or allow volunteers to deduct specific amounts from their taxable income.
-
Retirement Tax Incentives:
In some states, Volunteer Firefighters who meet specific service requirements may qualify for tax-advantaged retirement benefits or pensions.

VOLUNTEER STIPENDS
A volunteer stipend within a fire department is a monetary payment or allowance given to volunteer firefighters as a token of appreciation or to offset costs associated with their service.
​
Stipends serve as an incentive to encourage participation and commitment while alleviating financial burdens. It’s a way to support volunteers, especially in rural or underfunded areas, where departments heavily rely on community members to maintain operations.
​
While Volunteer Firefighters do not typically receive a salary, stipends can help recognize their time and commitment.
KEY ASPECTS OF STIPENDS
-
Reimbursement for Expenses:
Stipends often help cover out-of-pocket expenses such as fuel, training materials, or personal gear maintenance.
-
Call-Based or Shift-Based Payments:
Some departments provide stipends based on the number of calls responded to or shifts covered.
-
Annual or Monthly Stipends:
A fixed amount may be distributed regularly, such as monthly or annually, as a general acknowledgment of service.
-
Nominal Payments:
Stipends are typically modest and not intended to serve as a salary but as a way to defray costs and show gratitude.
-
Eligibility Criteria:
Payments may depend on meeting minimum participation requirements, such as attending a certain number of training sessions or responding to a percentage of calls.
-
Tax Implications:
In some cases, volunteer stipends may be taxable income, although there are federal provisions in the U.S. (e.g., the Volunteer Responder Incentive Protection Act) that provides tax breaks for nominal payments.
LOCAL GUIDANCE
Eligibility for these benefits depends on local laws, department policies, and individual circumstances. Volunteer Firefighters are encouraged to consult with their department or a tax professional to understand the specific tax breaks and incentives available in their area.