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HB278 ENGROSSED
Page 0
HB278
84N7NHH-2
By Representatives Underwood, Rigsby, Harrison, Pettus,
Wilcox, Bedsole, Standridge, Yarbrough, Lovvorn
RFD: Ways and Means Education
First Read: 15-Jan-26
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HB278 Engrossed
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First Read: 15-Jan-26
A BILL
TO BE ENTITLED
AN ACT
Relating to income tax; to amend Section 40-18-481,
Code of Alabama 1975; to expand and make permanent the income
tax credit for qualified volunteer firefighters or other
qualified rescue squad members who obtain certain approved
training each year.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-18-481, Code of Alabama 1975, is
amended to read as follows:
"§40-18-481
(a) For tax years beginning on and after January 1,
2023, and ending December 31, 20272026, unless extended by an
act of the Legislature, a qualified volunteer firefighter who
is a certified volunteer firefighter or a licensed EMT-Basic,
or a qualified rescue squad member who is a licensed
EMT-Basic, shall be entitled to a state income tax credit in
the amount of three hundred dollars ($300) each year if he or
she submits proof of training meeting the requirements of
subsection (c)(e).
(b) For tax years beginning on and after January 1,
2023, and ending December 31, 2027, unless extended by an act
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2023, and ending December 31, 2027, unless extended by an act
of the Legislature, a qualified volunteer firefighter who is
certified as a Firefighter II or a licensed Advanced EMT or
EMT-Paramedic, or a qualified rescue squad member who is a
licensed Advanced EMT or EMT-Paramedic, shall be entitled to a
state income tax credit of six hundred dollars ($600) each
year if he or she submits proof of training meeting the
requirements of subsection (c)(e).
(c) For tax years beginning on and after January 1,
2027, a qualified volunteer firefighter who is certified as a
Firefighter I or a licensed EMT-Basic, or a qualified rescue
squad member who is a licensed EMT-Basic, shall be entitled to
a state income tax credit of four hundred dollars ($400) each
year if he or she submits proof of training meeting the
requirements of subsection (e).
(d) For tax years beginning on and after January 1,
2027, a qualified volunteer firefighter who is certified as an
Emergency Medical Responder or a fire support person, or a
person who is a Rescue Squad First Responder, shall be
entitled to a state income tax credit of two hundred dollars
($200) each year if he or she submits proof of training
meeting the requirements of subsection (e).
(c)(e)(1) The member of a volunteer fire department
certified by the State Forestry Commission, including a
combination fire department, or organized rescue squad
claiming an income tax credit under this section , shall submit
proof of not less than 30 hours of training each year.
(2) In order to qualify as training hours for purposes
of this section, the training hours shall be obtained by
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of this section, the training hours shall be obtained by
either of the following:
a. Participation in organized training in a class
approved for use in the fire service or emergency medical
services in providing service as a firefighter.
b. Participation in organized training in a class
approved for use in rescue squad and emergency medical
services in providing service as a rescue squad member.
(3) Training hours shall be certified for the purposes
of this article if the training hours are approved in advance
of the training by the volunteer fire department or the
organized rescue squad of which the individual receiving the
training is a member.
(d)(f) The Department of Revenue shall do all of the
following:
(1) Provide a standardized format for a certificate to
be signed by the qualifying taxpayer and a certifying
supervisor to indicate the number of certified training hours
and other information required to substantiate the credit
being claimed.
(2) Require a taxpayer to provide a copy of the
certificate , signed by the taxpayer and the supervisor of the
organization, when claiming the tax credit pursuant to this
article.
(3) Require a taxpayer to provide a copy of their
educational certificate and or license from the Alabama Fire
College or the Alabama Office of Emergency Medical Services.
(g) Failure to file the required certificate
documentation required in subsection (f) shall result in the
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documentation required in subsection (f) shall result in the
automatic denial of the credit.
(e)(h) The Department of Revenue may adopt rules for
the implementation and administration of this article."
Section 2. This act shall become effective on June 1,
2026.
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2026.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................15-Jan-26
Read for the second time and placed
on the calendar:
2 amendments
................25-Feb-26
Read for the third time and passed
as amended
Yeas 102
Nays 0
Abstains 0
................19-Mar-26
John Treadwell
Clerk
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