AL HB278

Removes the December 31, 2027 expiration date for the state income tax credit for volunteer firefighters and rescue squad members, making it permanent

Maintains the $600 annual tax credit for Firefighter II certified volunteers, Advanced EMTs, and EMT-Paramedics who complete required training

Increases the tax credit from $300 to $400 for Firefighter I certified volunteers and EMT-Basic licensed personnel, effective January 1, 2027

Creates a new $200 annual tax credit for Emergency Medical Responders, fire support persons, and Rescue Squad First Responders, effective January 1, 2027

Requires all claimants to complete at least 30 hours of approved training annually and submit certification to the Department of Revenue