(a) A volunteer first responder, as defined in Section 9-3-18.1, shall be entitled to a state income tax credit for the use of his or her personal motor vehicle to respond to fire, emergency, and rescue calls. The tax credit shall be effective beginning January 1, 2024. The tax credit is allowed up to the amount of the tax liability of the taxpayer. The tax credit is not refundable or transferable and may not be carried forward to a subsequent tax year. A taxpayer claiming this tax credit may not also claim the same unreimbursed mileage as a deduction on the taxpayer’s income tax return.

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Terms Used In Alabama Code 40-18-19.3

  • following: means next after. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(1) The tax credit amount shall equal total annual unreimbursed mileage at the standard mileage allowance for state employees pursuant to Section 36-7-22.
(2) Total annual mileage shall be recorded and verified as follows:

a. After each fire, emergency, or rescue call, the head of the department shall verify in writing that a first responder used a personal motor vehicle to travel from his or her home or place of employment to the fire, emergency, or rescue call, and from which the first responder returned to his or her home or place of employment, indicating the total number of miles traveled.
b. At the end of the calendar year, the head of the department shall provide to the first responder a signed statement of the total mileage for trips that meet the requirements of paragraph a. for the preceding year.
(b) The Department of Revenue may adopt rules and forms for the implementation of this section, including the following:

(1) A standardized certificate to be signed by the head of the department and the first responder indicating the total mileage for the year.
(2) A requirement that the first responder provide a copy of the certificate with his or her income tax return in order to obtain the credit.
(c) For purposes of this section, “head of the department” means, in the case of a volunteer fire department, the fire chief or assistant fire chief, and in the case of a rescue squad, the captain or squad leader.
(d) A county commission shall not be responsible for the expenditures by or the activities of a volunteer fire department or a volunteer rescue squad pursuant to this section.
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