HB376 Alabama 2020 Session

Summary

Primary Sponsor

Ritchie WhortonRepresentative

Republican

Session

Regular Session 2020

Title

Firefighters and rescue squad members, income tax credit for training under certain conditions

Summary

The bill would create a yearly state income tax credit for certain volunteer firefighters and rescue squad members who complete at least 30 hours of approved training each year.

What This Bill Does

It provides a tax credit tied to certification level: $200 for those at entry levels (Firefighter I or EMT-Basic or rescue squad EMT-Basic) and $400 for higher levels (Firefighter II or Advanced EMT/EMT-Paramedic or rescue squad Advanced EMT/EMT-Paramedic). To qualify, the member must complete at least 30 hours of approved training annually with hours pre-approved by their department or rescue squad. The Department of Revenue would create the rules to implement the credit, and the act would take effect the first day of the third month after passage.

Who It Affects

• Qualified volunteer firefighters who are Firefighter I or EMT-Basic (or equivalent) and complete 30 hours of approved training annually, earning a $200 credit.
• Qualified volunteer firefighters who are Firefighter II or Advanced EMT/EMT-Paramedic (or rescue squad members at similar levels) and complete 30 hours of approved training annually, earning a $400 credit.
• Qualified rescue squad members licensed as EMT-Basic, Advanced EMT, or EMT-Paramedic who complete 30 hours of approved training annually, earning the corresponding $200 or $400 credit.

Key Provisions

• Establishes an annual state income tax credit for qualified volunteer firefighters and organized rescue squad members who complete at least 30 hours of approved training each year.
• Sets credit amounts at $200 for Firefighter I/EMT-Basic or rescue squad EMT-Basic and $400 for Firefighter II/Advanced EMT/EMT-Paramedic or rescue squad Advanced EMT/EMT-Paramedic, contingent on meeting training requirements.
• Requires proof of at least 30 hours of training per year, with hours from classes approved for fire service or emergency medical services and pre-approved by the relevant department or squad.
• The Department of Revenue must adopt rules to implement the credit, and the act becomes effective on the first day of the third month after passage.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation