HB135 Alabama 2019 Session

Summary

Primary Sponsor

Dimitri Polizos

Republican

Session

Regular Session 2019

Title

Law enforcement officers, firefighters, emergency medical personnel, subsistence allowance, certain law enforcement officers covered by general law exempt

Summary

HB 135 would create an $8 per working day subsistence allowance for full-time law enforcement, firefighters, and emergency medical personnel paid by state, county, or municipality, with the allowance exempt from state income tax and subject to local funding rules.

What This Bill Does

If passed, the bill would pay eligible full-time law enforcement officers, firefighters, and EMS providers a daily $8 subsistence allowance while on duty. The allowance would be in addition to existing pay and not taxed by the state. It would not apply to state officers already receiving a subsistence allowance under Section 36-21-2. Because the bill involves local government spending, it would trigger constitutional rules ( Amendment 621) that require a 2/3 vote or other local approvals for new or increased local expenditures, unless certain exceptions apply. The act would take effect October 1, 2019, after governor approval or as otherwise provided by law.

Who It Affects

• Full-time law enforcement officers, firefighters, and emergency medical services providers employed by the state, a county, or a municipality would receive an $8 subsistence allowance for each working day on duty.
• Local governments (and their taxpayers) would bear the cost of the new allowance and would be subject to Amendment 621's local-expenditure rules, potentially requiring a 2/3 vote or other approvals to fund the new expense.

Key Provisions

• Provides an $8 subsistence allowance for each working day for full-time law enforcement officers, firefighters, and EMS providers employed by the state, a county, or a municipality, in addition to other compensation.
• The subsistence allowance is not subject to state income tax.
• Does not apply to state law enforcement officers receiving a subsistence allowance under Section 36-21-2.
• Effective October 1, 2019, following passage and governor's approval (or as otherwise provided by law).
• Would be considered a new or increased local expenditure under Amendment 621 of the Alabama Constitution, requiring a 2/3 vote, local entity approval, or legislative funding to take effect.

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

Subjects

Law Enforcement Officers