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AL HB284
Bill
Status
3/21/2019
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 a calendar year.
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Credit amounts range from $200 per year for volunteer firefighters, $400 per year for certified volunteer firefighters, and $600 per year for volunteer firefighters I or II.
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Requires volunteer firefighters 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 for implementation and establishes penalties of Class A misdemeanor charges for knowingly falsifying training hours to obtain 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
3/21/2019