SB138 Alabama 2017 Session

Summary

Primary Sponsor

Gerald O. Dial

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

SB138 would create an income tax credit for volunteer firefighters who complete required training hours, with record-keeping rules and penalties for falsifying hours.

What This Bill Does

If enacted, eligible volunteers on active rosters could claim a yearly tax credit after earning at least 30 training hours. The credit would be $250 for a Volunteer Firefighter, $500 for a certified volunteer firefighter, and $750 for a Volunteer Firefighter I or II. The bill requires record-keeping of training hours and gives the Department of Revenue authority to adopt rules and request records. It also imposes a Class A misdemeanor for knowingly falsifying training hours and notes a local-funding exemption under specified exceptions.

Who It Affects

• Volunteer firefighters on the active roster of state-certified volunteer departments or combination departments who meet the 30 training hours requirement ( eligibility for the tax credits ).
• Taxpayers who are volunteer firefighters and may claim the credit on their Alabama income tax return.
• Alabama Department of Revenue, which would set rules and handle requests for training records.
• Local governments, which are not required to fund or approve the program due to constitutional exemptions referenced in the bill.

Key Provisions

• Definitions of key terms used in the bill, including Combination Fire Department, Training Hours, Volunteer Firefighter, and Department of Revenue.
• Creates an income tax credit for volunteer firefighters who obtain a minimum of 30 training hours in a calendar year, with credit amounts of $250 (Volunteer Firefighter), $500 (Certified Volunteer Firefighter), and $750 (Volunteer Firefighter I or II).
• Requires record-keeping: taxpayers must keep certified copies of qualifying training hours and provide them to the Department of Revenue upon request; the Department may adopt rules to administer the program.
• Imposes penalties: knowingly falsifying training hours or aiding another to falsify hours is a Class A misdemeanor.
• Includes a local-funding provision note that the bill is exempt from Amendment 621 expenditure requirements due to specified exceptions; establishes the act's effective date.

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