SB283 Alabama 2022 Session

Summary

Primary Sponsor

Garlan GudgerSenator

Republican

Co-Sponsor

Will Barfoot

Session

Regular Session 2022

Title

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

Summary

SB283 creates a yearly Alabama state income tax credit for qualified volunteer firefighters and rescue squad members who complete at least 30 hours of approved training each year.

What This Bill Does

Starting with tax year 2023, eligible volunteers can claim a state income tax credit: $300 per year for basic credentials (volunteer firefighter or EMT-Basic) and $600 per year for higher credentials (Firefighter II or Advanced EMT/EMT-Paramedic, including rescue squad members). They must complete at least 30 hours of approved training each year and submit proof of that training. The Department of Revenue will require a standardized training certificate with the tax return, and the credit can be denied automatically if the certificate is not filed; the department may adopt rules to implement the program.

Who It Affects

• Qualified volunteer firefighters: active members of a recognized volunteer fire department who meet criteria and complete required training each year.
• Qualified rescue squad members: active members of an organized rescue squad who are licensed EMS providers and complete required training each year.

Key Provisions

• Defines qualified volunteer firefighter and qualified rescue squad member, with criteria such as certification by relevant Alabama authorities or licensing as an EMS provider.
• Provides annual tax credits: $300 for basic credentials and $600 for higher credentials, beginning with tax years after January 1, 2023.
• Requires not less than 30 hours of approved training per year to qualify for the credit.
• Training hours must come from approved classes for fire service/EMS or rescue squad/EMS services and must be certified in advance by the relevant department or squad.
• The Department of Revenue must provide a standardized certificate format and require a copy of the certificate with the tax return; failure to file the certificate results in automatic denial of the credit.
• The Department of Revenue may adopt rules to implement and administer 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