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 and makes permanent Alabama's firefighter and rescue squad training tax credit, including volunteers, with tiered credits by certification and an effective date of June 1, 2026.

What This Bill Does

The bill permanently establishes a state income tax credit for qualified volunteer firefighters and rescue squad members who complete approved training each year. It sets different credit amounts depending on certification level and year ($300 for certain lower-tier certifications and $600 for higher-tier ones through 2027, then $400 or $200 from 2027 onward). It requires at least 30 hours of training per year, counted only if pre-approved and certified. The Department of Revenue would provide a standard certificate format and require submission of the training certificate when claiming the credit, with rules to implement the program.

Who It Affects

• Volunteer firefighters who are certified at various levels (e.g., Firefighter I or II, EMT-Basic, EMT-Advanced, EMT-Paramedic, Emergency Medical Responder) and who complete the required training.
• Qualified rescue squad members who hold EMS certifications (e.g., EMT-Basic, EMT-Advanced, EMT-Paramedic) or Rescue Squad First Responder status and complete the required training.

Key Provisions

• Permanent establishment of the qualifying income tax credit for volunteers and rescue squad members who complete approved training each year.
• Expanded eligibility to include volunteers certified as Firefighter I, Emergency Medical Responder, EMT-Basic, and fire support personnel, plus rescue squad members with EMT-Basic/Advanced/Paramedic credentials.
• Credit amounts: 2023–2027 credits of $300 (lower tier) and $600 (higher tier); starting in 2027, credits of $400 (Firefighter I/EMT-Basic) and $200 (EMR/Fire Support/Rescue Squad First Responder).
• Training requirements: at least 30 hours of training per year, from approved classes for fire/EMS or rescue services, with hours pre-approved by the department or squad and certified on a department-issued certificate.
• Administrative provisions: the Department of Revenue will provide a standardized certificate form, require presenting the certificate when claiming the credit, and may adopt implementing rules.
• Effective date: June 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 11, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue