House Bill 278 Alabama 2026 Session

Summary

Primary Sponsor

Kerry UnderwoodRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB278 expands the state income tax credit for training for firefighters and rescue squad members under certain conditions.

What This Bill Does

The bill broadens the eligibility criteria for the training income tax credit for firefighters and rescue squad members by changing the conditions that must be met to qualify. It expands what training activities and circumstances qualify for the credit under the new rules. If enacted, eligible individuals could claim the credit for training completed under these updated conditions.

Who It Affects

• Firefighters and rescue squad members who participate in qualifying training and may claim the expanded credit.

Key Provisions

• Expands the income tax credit for training for firefighters and rescue squad members.
• Sets new or altered conditions under which the training credit can be claimed.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 19, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue