This bill pertains to volunteer fire departments and volunteer rescue squads, recognizing their public service role and providing them with certain authorizations and benefits. The bill acknowledges that these volunteer organizations are crucial for fire protection and emergency rescue services, especially in rural areas of Alabama. It authorizes volunteer fire departments and rescue squads to use restricted funds to purchase kitchen equipment and supplies for their stations. Additionally, it allows for the provision of food and drinks for volunteers during training or emergency responses.

The bill also introduces a tax credit for volunteer first responders who use their personal vehicles to respond to emergencies, effective from January 1, 2024. This tax credit is equal to the total annual unreimbursed mileage at the standard state employee mileage allowance. The head of the department is required to verify and record the mileage after each call and provide a signed statement of the total annual mileage to the first responder at the end of the year. The Department of Revenue is tasked with implementing this section, including adopting necessary rules and forms. Finally, the bill specifies that county commissions are not responsible for the expenditures or activities of volunteer fire departments or rescue squads as per Section 3. The act is set to become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law. The bill has been enrolled and passed by both the House and the Senate, with the Senate passing it on May 31, 2023, and the House concurring in the Senate Amendment on June 1, 2023.

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