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HB 278·AL·house

Firefighters and rescue squad members, income tax credit for training under certain conditions expanded

Passed One ChamberFiled Jan 15, 2026
Sponsor: Bubba Underwood (R)
Latest Action

Read for the first time and referred to the Senate Committee on Finance and Taxation Education

Mar 31, 2026

Summary

The bill gives qualified volunteer firefighters and rescue squad members a state income‑tax credit of $200 to $600 each year, depending on their certification level, if they complete at least 30 hours of approved training. The credit applies for tax years 2023‑2027 (with different amounts beginning in 2027) and requires proof of training and certification to be submitted with the tax return. It is intended to encourage ongoing training for emergency responders.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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