HB378 Alabama 2017 Session

Under existing law, the state levies an income tax upon every resident of the state and upon every nonresident who receives income from an Alabama source. A taxpayer is allowed certain standard deductions, personal exemptions, and tax credits in computing his or her income subject to the tax

This bill would provide an income tax credit to a volunteer firefighter who is on the active roster of a state certified volunteer fire department or a combination fire department in the state and who obtains a minimum number of annual training hours under certain conditions

This bill would impose record keeping requirements on a volunteer firefighter who qualifies for the income tax credit and would provide the Department of Revenue with rule-making authority to implement this bill

This bill would provide penalties for knowingly falsifying training hours in order to receive the income tax credit

Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose

The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment

Relating to income tax; to provide an income tax credit to volunteer firefighters who obtain a minimum number of annual training hours under certain conditions; to provide record-keeping requirements; to authorize the Department of Revenue to adopt rules; to provide penalties; and in connection therewith to have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended.