Alabama HB278 makes the state income tax credit for firefighters and rescue squad members permanent and expands it to include more certifications.

Alabama HB278 amends the state income tax credit for firefighters and rescue squad members, making it permanent and expanding eligibility. Volunteer firefighters certified as Firefighter I, Emergency Medical Responders, and fire support persons, as well as rescue squad members, can now claim the credit. The credit amount varies based on the certification, ranging from $200 to $600 annually. The Department of Revenue will provide a standardized format for certification and requires submission of the certificate to claim the credit. The act becomes effective June 1, 2026.

Alabama HB278 makes the state income tax credit for firefighters and rescue squad members permanent and expands it to include more certifications.

Alabama HB278 amends the state income tax credit for firefighters and rescue squad members, making it permanent and expanding eligibility. Volunteer firefighters certified as Firefighter I, Emergency Medical Responders, and fire support persons, as well as rescue squad members, can now claim the credit. The credit amount varies based on the certification, ranging from $200 to $600 annually. The Department of Revenue will provide a standardized format for certification and requires submission of the certificate to claim the credit. The act becomes effective June 1, 2026.