HB253 Summary

• Establishes annual state income tax credits for qualified volunteer firefighters and organized rescue squad members in Alabama for tax years 2023-2027, unless extended by the Legislature.

• Provides $300 annual credit for certified firefighters or licensed EMT-Basic rescue squad members; provides $600 annual credit for Firefighter II certified or licensed Advanced EMT/EMT-Paramedic members.

• Requires claimants to submit proof of at least 30 hours of approved training annually, with training hours approved in advance by their volunteer fire department or rescue squad.

• Mandates the Department of Revenue provide a standardized certificate format and require taxpayers to submit the certificate when claiming the credit; failure to file results in automatic denial.

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