Bill > HB278

This bill expands an existing state income tax credit for volunteer firefighters and rescue squad members who complete specific training, extending the program and introducing new credit tiers. Originally set to expire at the end of 2027, the bill now extends the tax credit through the end of 2026 for certain levels of certification, and importantly, introduces new credit amounts and eligibility for tax years beginning on or after January 1, 2027. Specifically, for tax years starting in 2027, a qualified volunteer firefighter or rescue squad member who is certified as a Firefighter I or a licensed EMT-Basic will receive a $400 credit, while those certified as an Emergency Medical Responder or a fire support person, or who are Rescue Squad First Responders, will receive a $200 credit, provided they complete at least 30 hours of approved training annually. The bill also clarifies that training hours must be approved in advance by the individual's fire department or rescue squad, and the Department of Revenue will provide a standardized certificate for taxpayers to claim this credit, which is crucial for substantiating the training hours and other required information.

Budget and Finance

https://alison.legislature.state.al.us/bill-search