If an individual works for a volunteer fire company can they claim the state tax credit?

Yes if you meet the eligibility requirements for this credit. Note: You cannot take the Volunteer Firefighter Credit on a Nonresident Delaware return (Form 200-02).

The law allows a credit of $400 against the income tax liability of Delaware residents who are active firefighters, or members of fire company auxiliaries or rescue squads. To qualify for the credit, you must be an active volunteer firefighter on call to fight fires on a regular basis, a member of a fire company auxiliary or active member of an organized rescue squad in a Delaware Volunteer Company. Active status of the members is verified annually by the Division of Revenue with the Volunteer Firefighter Companies.