Section 40-18-19.3 and Section 9-3-18.1, Code of Alabama 1975

Section 40-18-19.3 provides an income tax credit for qualified first responders for the use of his or her personal motor vehicle to respond to fire, emergency, and rescue calls. If you have questions about eligibility and qualifications, email incentives@revenue.alabama.gov or call 334-353-9789.

Provisions of the Volunteer First Responders Mileage Tax Credit include:

• The credit may be applied against individual income tax.
• The credit is available each year beginning January 1, 2024.
• A qualifying volunteer first responder is an individual who is a member of an eligible department or squad.
• Eligible departments and squads include:
  • Volunteer fire departments which:
    • Are certified by the State Forestry Commission and
    • Meet the requirements of Section 9-3-17, Code of Alabama 1975.
  • Volunteer rescue squads which are:
    • Located in Alabama and
    • Either administered by a board of directors or by its membership that maintains recorded minutes of its decisions.
• Head of the Department:
  • Chief or assistant chief of a volunteer fire department
  • Captain or squad leader of a rescue squad
• The credit amount is equal to annual unreimbursed miles driven in a qualifying first responder’s personal vehicle to respond to fire, emergency, and rescue calls at the standard business rate allowed by the IRS.
  • The allowable rate for personal car mileage from January 1, 2024, to December 31, 2024, is 67 cents per mile.
  • After each qualified call, the head of the department must notate the total number of miles driven by the first responder in their personal vehicle and provide a signed copy to the first responder at the end of the calendar year.
  • Each first responder applying for the credit should maintain a copy of the signed log for their records and provide a copy to the Department upon request.
  • The mileage used to claim the credit cannot also be used as a deduction on the taxpayer’s income tax return.
• Qualifying first responders applying for the credit must submit a completed credit certificate and corresponding mileage log, in a specified format, to the Department of Revenue. The required mileage log can be downloaded in a fillable format located under ‘Additional Resources’ below.
  • The Head of the Department’s signature on the certificate certifies that all requirements of the credit have been met.
  • The mileage log provided by the head of the department at the close of the calendar year should be used by qualifying first responders to complete the following downloadable log.
• The credit is not refundable nor transferrable and may not be carried forward to subsequent tax years.

To utilize the credit on your individual income tax return, a credit claim request must be submitted via My Alabama Taxes prior to the filing of your return. Once approved, the credit must be claimed on Schedule OC when filing your return.

Additional Resources

• Act 2023-510
• Volunteer First Responders Mileage Credit Certificate
• Fillable Mileage Log for Volunteer First Responders Mileage Credit