HB 278 Alabama House · 2026 Regular Session

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

HB 278 makes Alabama's existing income tax credit for volunteer firefighters and rescue squad members permanent and expands it to cover three new categories: members certified at Firefighter I level, Emergency Medical Responders, and fire support persons. The credit amount varies by certification, ranging from $200 to $600 annually, depending on the specific role and training level. To qualify, members must complete 30 hours of approved annual training and submit proof through a standardized certification process to the Department of Revenue. This change applies to tax years beginning January 1, 2027, replacing the previous temporary 2023-2026 window.

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Jan 15, 2026 Last action Mar 31, 2026

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What changed between versions

Introduced → Engrossed · 5 edits · Mar 19, 2026

MODERATE

The bill was updated from its introduced version to its engrossed version, finalizing the text for passage. The substantive policy changes include making the firefighter tax credit permanent, expanding eligibility to include Firefighter I and Emergency Medical Responders, and adjusting credit amounts based on certification levels. The effective date for the act is set for June 1, 2026.

Scope change

The bill's scope expanded to include volunteer firefighters certified as Firefighter I and Emergency Medical Responders, in addition to the previously covered Firefighter II and Advanced EMT/Paramedic certifications.

TIMELINE

The tax credit is now permanent, removing the previous expiration date and replacing it with a sunset date of December 31, 2027, unless extended by the Legislature.

ELIGIBILITY

Eligibility was expanded to include volunteer firefighters certified as Firefighter I and Emergency Medical Responders, as well as fire support persons and Rescue Squad First Responders.

FISCAL

Credit amounts were adjusted based on certification levels: $300 for Firefighter I/EMT-Basic, $600 for Firefighter II/Advanced EMT/Paramedic, and $200 for Emergency Medical Responders/fire support persons.

REQUIREMENT

New requirements mandate that the Department of Revenue provide a standardized certificate format and require taxpayers to submit copies of their training certificates and educational licenses.

ENFORCEMENT

Failure to file the required documentation now results in the automatic denial of the tax credit.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 31, 2026

Upper · Passed

Pending Committee Action in Second House (Finance and Taxation Education)

upper

Mar 19, 2026

Lower · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1014

lower

Mar 19, 2026

Lower · Passed

Motion to Adopt - Adopted Roll Call 1013

lower

Mar 19, 2026

Introduced

Ways and Means Education Engrossed Substitute Offered (Ways and Means Education)

lower

Feb 25, 2026

Lower · Passed

Reported Out of Committee House of Origin (Ways and Means Education)

lower

Jan 15, 2026

Lower · Passed

Pending Committee Action in House of Origin (Ways and Means Education)

lower

1 primary · 0 co-sponsors