Alabama Code Section 40-18-481 provides for a nonrefundable income tax credit for qualifying emergency responders who meet certain training requirements each year. The credit is available for tax years 2023 through 2027, and further if extended the legislature.
There are two credit amounts:
- A $300 credit is available to qualifying responders certified as a Volunteer Firefighter and/or licensed as an EMT-Basic.
- A $600 credit is available to qualifying responders certified as a Firefighter II and/or licensed as an Advanced EMT or EMT-Paramedic.
The Volunteer Emergency Responders Tax Credit must be pre-certified through My Alabama Taxes prior to filing the tax return, otherwise processing the return will be delayed.
To access the credit in the Alabama individual tax return in TaxSlayer Pro, from the Alabama Tax Return Menu, select:
- Total Payments
- Total Refundable Credits
- Additional Credits
- Volunteer Emergency Responders Tax Credit
For information on credit amounts and eligibility requirements, see additional information below.
Additional Information:
Alabama DOR: Volunteer Emergency Responders Tax Credit Provisions