HB253 Alabama 2022 Session

Summary

Primary Sponsor

Russell BedsoleRepresentative

Republican

Session

Regular Session 2022

Title

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

Summary

HB253 creates an annual state income tax credit for qualified volunteer firefighters and rescue squad members who complete approved training each year.

What This Bill Does

For tax years 2023 through 2027, eligible volunteers can receive a $300 credit if they hold Firefighter I/EMT-Basic or EMT-Basic certification, or if they are a qualified rescue squad member with EMT-Basic. Those at the Firefighter II/Advanced EMT/Paramedic level (or EMT-Paramedic for rescue squad members) can receive a $600 credit. Each year, participants must complete at least 30 hours of training in approved courses, with hours pre-approved by their department or squad and documented on a standardized certificate when claiming the credit; failure to provide the required certificate results in automatic denial. The Department of Revenue will establish rules, including the certificate format and submission requirements, to implement the program.

Who It Affects

• Qualified volunteer firefighters and qualified rescue squad members who complete the required training and hold the specified certifications will be eligible to receive an annual state income tax credit.
• Fire departments, rescue squads, and the Alabama Department of Revenue will handle training verification, certificate issuance, and administration of the tax credit program.

Key Provisions

• Credit amounts: $300 for Firefighter I/EMT-Basic or EMT-Basic-level volunteers or rescue squad members; $600 for Firefighter II/Advanced EMT/EMT-Paramedic-level volunteers or rescue squad members.
• Training requirement: at least 30 hours of approved training per year to qualify for the credit.
• Certification and claim process: training hours must be certified in advance, using a standardized certificate format; taxpayer must attach a certificate when claiming the credit; missing certificate results in automatic denial.
• Administration: the Department of Revenue will adopt rules to implement the act and provide the certificate format and submission procedures.
• Effective period: the credit applies for tax years 2023 through 2027 unless extended by legislation.

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