HB284 Alabama 2019 Session

Summary

Primary Sponsor

Ritchie Whorton Representative

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

Description

Under existing law, the state levies an income tax upon every resident of the state and upon every nonresident who receives income from an Alabama source. A taxpayer is allowed certain standard deductions, personal exemptions, and tax credits in computing his or her income subject to the tax.

This bill would provide an income tax credit to a volunteer firefighter who is on the active roster of a state certified volunteer fire department or a combination fire department in the state and who obtains a minimum number of annual training hours under certain conditions.

This bill would impose record keeping requirements on a volunteer firefighter who qualifies for the income tax credit and would provide the Department of Revenue with rule-making authority to implement this bill.

This bill would provide penalties for knowingly falsifying training hours in order to receive the income tax credit.

Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose.

The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

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Subjects

Taxation