HB345 Alabama 2018 Session

Summary

Primary Sponsor

Ritchie WhortonRepresentative

Republican

Session

Regular Session 2018

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

The bill would give Alabama volunteer firefighters a tax credit if they complete minimum annual training hours, with rules to track hours and penalties for falsifying them.

What This Bill Does

It creates an annual income tax credit for volunteer firefighters who are on the active roster of state-certified volunteer or combination fire departments and meet a minimum training hours requirement. The credit amounts vary by status (up to $600 per year) and requires keeping records of training hours; the Department of Revenue would issue rules and enforce the program, including penalties for falsifying hours. The bill defines key terms and sets an effective date.

Who It Affects

• Volunteer firefighters on the active roster of a state-certified volunteer fire department or a combination department who meet the minimum 30 training hours requirement can claim an annual income tax credit (amount depends on certification level).
• Alabama residents who are volunteer firefighters and file income tax returns, and the Alabama Department of Revenue which administers and enforces the program (records, rules, and penalties).

Key Provisions

• Creates an income tax credit for volunteer firefighters who obtain at least 30 training hours in a calendar year and are on the active roster of a state-certified volunteer fire department or a combination department.
• Credit amounts: $200 for a volunteer firefighter, $400 for a certified volunteer firefighter, and $600 for a Volunteer I or II, applied against the tax under Section 40-18-2.
• Requires taxpayers to keep certified copies of qualifying training hours and to provide certified copies to the Department of Revenue upon request; the Department may adopt rules to implement the act.
• Imposes a Class A misdemeanor for knowingly falsifying training hours to qualify for the credit, or for falsifying another person’s hours.
• Defines terms (Combination Fire Department, Training Hours, Volunteer Firefighter) and notes the bill’s relationship to local-funds Amendment 621; states the bill is excluded from local-funds requirements because it defines a crime.
• Effective date: becomes law 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