Unfortunately, the North Carolina Department
of Revenue has done away with the Deduction for Voluntary Firefighters
and Rescue Squad Workers - effective December 31, 2013, the
deduction is no longer available.
Per the North Carolina
Department of Revenue website in 2014:
" In
addition, many other deductions are no longer available for tax years beginning
on or after January 1, 2014:
- Deduction for Voluntary Firefighters and Rescue Squad
Workers
- Federal Mortgage Interest Tax Credit
- Severance Wages
