HB378 Alabama 2017 Session

Summary

Primary Sponsor

Ritchie WhortonRepresentative

Republican

Session

Regular Session 2017

Title

Taxes, income, credits, authorized for active volunteer firefighters with min. number of training hrs. under certain conditions, record-keeping requirements, Revenue Dept., rulemaking authority, penalties

Summary

HB378 would create an income tax credit for volunteer firefighters who complete a minimum number of training hours, with required record-keeping, rulemaking, and penalties for falsifying hours.

What This Bill Does

Provides an annual income tax credit for volunteer firefighters on the active roster of a state-certified or combination fire department who complete at least 30 training hours in a calendar year, with credits of $250 for volunteers, $500 for certified volunteers, and $750 for Volunteer Firefighter I or II. Recipients must keep certified copies of their training hours and the Department of Revenue may adopt rules to administer the credit; knowingly falsifying training hours is a Class A misdemeanor. The act becomes effective on the first day of the third month after passage and governor approval, and notes it is exempt from local-funds expenditure requirements because it creates a new crime.

Who It Affects

• Volunteer firefighters on the active roster of a state-certified volunteer fire department or a combination department who complete at least 30 training hours in a year and are eligible to claim the tax credit.
• The Alabama Department of Revenue and taxpayers who claim the credit, as the department administers the credit, requires certified training records, and enforces penalties for falsified hours.

Key Provisions

• Establishes an annual income tax credit for volunteer firefighters on the active roster of a state-certified volunteer fire department or a combination department who complete at least 30 training hours in a calendar year, with credit amounts of $250 (volunteer), $500 (certified volunteer), or $750 (Volunteer Firefighter I or II).
• Requires recipients to keep certified copies of training hours and allows the Department of Revenue to adopt rules to implement the credit.
• Imposes a Class A misdemeanor for knowingly falsifying training hours to qualify for the credit or for falsifying another taxpayer's training hours.
• Notes the bill is exempt from local-government expenditure requirements under Amendment 621 because it creates a new crime, and states the act becomes effective on the first day of the third month after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation