HB23 Alabama 2023 Session

Summary

Primary Sponsor

Chip BrownRepresentative

Republican

Session

Regular Session 2023

Title

Relating to volunteer fire departments and volunteer rescue squads; to make legislative findings that volunteer fire departments and volunteer rescue squads fulfill a public purpose; to authorize volunteer fire departments and volunteer rescue squads to purchase kitchen equipment and supplies for their stations; to authorize a tax credit for mileage to firefighters and squad members; and to specify that county commissions are not responsible for the expenditures and activities of volunteer fire departments and volunteer rescue squads.

Summary

HB23 recognizes volunteers as public, lets volunteer fire departments and rescue squads buy kitchen equipment and food for stations, creates a mileage tax credit for volunteer first responders, and says county commissions are not responsible for their expenditures or activities.

What This Bill Does

It declares volunteer fire departments and rescue squads fulfill a public purpose. It allows these groups to use restricted funds to purchase kitchen equipment and nourishment for station use, with equipment owned by the department or squad and requiring three years of detailed expenditure records. It creates a nonrefundable state income tax credit for unreimbursed mileage driven by volunteer firefighters and rescue squad members to respond to calls, equal to the standard mileage rate, with verification requirements and forms; the credit cannot be carried forward or used as a deduction. It specifies that county commissions are not responsible for the expenditures or activities of these volunteers and establishes effective dates for the act and the mileage credit.

Who It Affects

• Volunteer fire departments and volunteer rescue squads: may purchase station kitchen equipment and nourishment supplies using restricted funds and must maintain detailed expenditure records.
• Volunteer first responders (firefighters and squad members): eligible for a nonrefundable state income tax credit for unreimbursed mileage traveled to and from calls, with verification and forms required; credit equals the standard mileage rate and cannot be carried forward or claimed as a deduction.

Key Provisions

• The bill finds and declares that volunteer fire departments and volunteer rescue squads are public in nature and fulfill a necessary public purpose in providing fire protection and emergency rescue services.
• It authorizes volunteer departments and squads to use restricted funds to purchase kitchen equipment (e.g., refrigeration, cooking equipment, microwaves) and nourishment supplies for station use, with all equipment remaining the property of the department or squad, and requires detailed records for at least three years (items, costs, locations, totals).
• It creates a state income tax credit for unreimbursed mileage by volunteers responding to calls, equal to the standard mileage rate, nonrefundable, non-transferable, and non-carrable; the credit cannot be claimed if mileage is deducted elsewhere; verification processes and forms are specified, including annual signed certifications by department heads.
• It states that county commissions are not responsible for expenditures or activities of volunteer departments or squads, and it sets the act’s effective dates, including January 1, 2024 for the mileage tax credit.

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

Subjects

Volunteer FIre Departments, purchase kitchen equipment, reimburse volunteer firefighters