HB284 Alabama 2019 Session

Summary

Primary Sponsor

Ritchie WhortonRepresentative

Republican

Session

Regular Session 2019

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

HB 284 would create an income tax credit for Alabama volunteer firefighters who meet training-hour requirements, with record-keeping rules, penalties for falsifying hours, and Department of Revenue rulemaking authority.

What This Bill Does

If passed, the bill would give eligible volunteer firefighters a credit against their Alabama income tax for the year they earn at least 30 training hours. The credit amounts are $200 for a volunteer firefighter, $400 for a certified volunteer firefighter, and $600 for a Volunteer Firefighter I or II. It requires keeping certified copies of training hours and allows the Department of Revenue to adopt rules to administer the credit; it also imposes a Class A misdemeanor penalty for knowingly falsifying training hours. The bill also notes a local-funding provision but states it is exempt from the usual local-expenditure requirements because it creates or amends a crime.

Who It Affects

• Volunteer firefighters on active rosters who meet the minimum training hours and are eligible for the tax credit (receiving one of the specified credit amounts).
• The Alabama Department of Revenue, which would administer the credit, verify training hours (on request), require record-keeping, and enforce penalties for false reporting.

Key Provisions

• Defines eligibility: a volunteer firefighter on the active roster of a state-certified volunteer fire department or a combination fire department, with at least 30 training hours in one calendar year.
• Credit amounts: $200 per year for a volunteer firefighter, $400 for a certified volunteer firefighter, and $600 for a Volunteer Firefighter I or II.
• Record-keeping: qualified individuals must maintain certified copies of their training hours and provide them to the Department of Revenue upon request.
• Rulemaking and administration: the Department of Revenue may adopt rules to implement the act.
• Penalties: knowingly falsifying training hours or falsifying someone else’s training hours to qualify for the credit is a Class A misdemeanor.
• Effective date: the act becomes effective on the first day of the third month after it passes and is approved.
• Constitutional note: the bill includes language related to Amendment 621 about local-funding requirements, but it states the bill is excluded from those requirements because it defines a new crime or amends an existing crime.

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