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AL HB378
Bill
Status
3/9/2017
Primary Sponsor
Ritchie Whorton
Click for details
AI Summary
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Provides an income tax credit to volunteer firefighters on the active roster of state-certified volunteer fire departments or combination fire departments who complete a minimum of 30 training hours in one calendar year.
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Credit amounts vary by certification level: $250 per year for volunteer firefighters, $500 per year for certified volunteer firefighters, and $750 per year for volunteer firefighter I or II.
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Requires taxpayers claiming the credit to maintain certified copies of their training hours and provide them to the Department of Revenue upon request.
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Authorizes the Department of Revenue to adopt rules to implement the act and establishes Class A misdemeanor penalties for knowingly falsifying training hours to qualify for the credit.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Taxes, income, credits, authorized for active volunteer firefighters with min. number of training hrs. under certain conditions, record-keeping requirements, Revenue Dept., rulemaking authority, penalties
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
3/9/2017