The Service Award Program (formerly called the Length of Service Award Program, or LOSA) for volunteer fire fighters, first responders and emergency medical technicians was created by 1999 Wisconsin Act 105. The Service Award Program is a tax-deferred benefit program to assist municipalities in retaining volunteer fire fighters, first responders and emergency medical technicians.
The program matches up to $343.77 (2015 match) per year of service to the municipality. At retirement, a volunteer with over twenty years of service would collect the amount in his or her account. Those with over ten years experience would collect a portion of the amount in their account.