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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:
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:
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