Injured volunteers. An active volunteer that is (1) injured during
a response to an emergency; and (2) can no longer serve as an active
volunteer because of the injury; and (3) would be eligible at the
time of the injury for the credit under the volunteer service credit
program, will be eligible for a credit for a maximum of five tax years
from the date of injury, provided:
(1)
The injury occurred while responding to, participating in, or returning
from an emergency response call.
(2)
The injured volunteer provides documentation from a licensed physician
with the application for credit, stating that their injury prevents
the volunteer from performing duties of an active volunteer.
(3)
The injured volunteer annually submits an application along with
updated documentation from a licensed physician stating that the injury
still exists and prevents him or her from qualifying as an active
volunteer. The injured volunteer shall be deemed an active volunteer
for that tax year up to a maximum of five consecutive tax years.