SB138 Summary

• Provides state income tax credits to volunteer firefighters on active rosters of certified volunteer or combination fire departments who complete minimum 30 training hours in a calendar year.

• Tax credit amounts vary by certification level: $250 for volunteer firefighters, $500 for certified volunteer firefighters, and $750 for volunteer firefighter I or II classifications.

• Requires qualifying taxpayers to maintain and produce certified copies of training hours upon request by the Alabama Department of Revenue.

• Authorizes the Department of Revenue to adopt rules for implementation and creates a Class A misdemeanor penalty for knowingly falsifying training hours to claim the credit.

• Becomes effective on the first day of the third month following passage and governor approval.