The bill establishes legislative findings that recognize the essential public service provided by volunteer fire departments and rescue squads in Alabama. It authorizes these organizations to purchase kitchen equipment and supplies for their stations, ensuring that volunteer first responders have access to food and beverages during their duties. Additionally, the bill introduces a state income tax credit for volunteer first responders who use their personal vehicles to respond to emergency calls, effective January 1, 2024. The tax credit is based on the total annual unreimbursed mileage at the standard mileage allowance for state employees and requires verification from the head of the department.

Furthermore, the bill specifies that county commissions will not be responsible for the expenditures or activities of volunteer fire departments and rescue squads, thereby clarifying the financial responsibilities of these entities. The act will take effect on the first day of the third month following its passage and approval by the Governor. The bill includes new legal language to define terms related to volunteer fire departments and rescue squads, as well as the provisions for the tax credit and the purchase of kitchen supplies, while deleting any conflicting language from current law.

Statutes affected:
Introduced: 9-3-17
Engrossed: 9-3-17
Enrolled: 9-3-17