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Read. Follow. Verify.Alabama Expands and Extends Income Tax Credits for Volunteer Firefighters and Rescue Squad Members
Last action · March 31, 2026: Pending Committee Action in Second HouseSponsor: Bubba Underwood
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What This Bill Would Do
Alabama HB 278 expands and extends state income tax credits for volunteer firefighters and rescue squad members who complete annual approved training, updating credit amounts and setting new structures effective June 1, 2026.
Volunteer firefighters and rescue squad members across Alabama face revised state tax credit amounts and certification timelines based on their specific training levels and roles.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Qualified volunteer firefighters
Eligible for state income tax credits ranging from $200 to $600 annually upon completing required training hours and certifications.
Qualified rescue squad members
Eligible for state income tax credits upon completing required training hours and emergency medical certifications.
Department of Revenue
Required to provide standardized certificate formats, enforce documentation requirements, and adopt implementation rules.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
How many training hours are required to qualify for the tax credit?
What happens if a taxpayer fails to file the required certificate documentation?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently passed chamber. The next step in the legislative lifecycle is Law.
Procedural history
11 actions- Mar 31, 2026SenateCommitteePending Committee Action in Second House
- Mar 31, 2026SenateIntroducedRead for the first time and referred to the Senate Committee on Finance and Taxation Education
- Mar 19, 2026HouseEngrossed
- Mar 19, 2026HouseFloorMotion to Read a Third Time and Pass as Amended - Adopted Roll Call 1014
- Mar 19, 2026HouseMotion to Adopt - Adopted Roll Call 1013
- Mar 19, 2026HouseWays and Means Education Engrossed Substitute Offered
Show 5 earlier actions
- Mar 19, 2026HouseThird Reading in House of Origin
- Feb 25, 2026HouseRead for the Second Time and placed on the Calendar
- Feb 25, 2026HouseCommitteeReported Out of Committee House of Origin
- Jan 15, 2026HouseCommitteePending Committee Action in House of Origin
- Jan 15, 2026HouseIntroducedRead for the first time and referred to the House Committee on Ways and Means Education
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
alison.legislature.state.al.us
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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