You must train a minimum of 30 hours each year through either of these methods:
Participate in organized training in a class approved for use in fire service or emergency medical services in providing service as a firefighter.
Participate in organized training in a class approved for use in rescue squad and emergency medical services in providing service as a rescue squad member.
The Volunteer Emergency Responders Tax Credit is a tax credit available to a qualified volunteer firefighter or a qualified rescue squad member. To be qualified, you must meet certain criteria as a volunteer firefighter or an emergency medical technician or paramedic and obtain certain approved training each year.
Individuals may be required to substantiate that eligibility requirements have been met for each year in which the credit is claimed.
ALDOR will review and verify credit requests in the order that they are received. We will send an email and/or My Alabama Taxes message to the email address/account used to submit the credit request when this process is complete.
If the credit amount requested is reduced or if the credit request is disallowed, we will provide additional information through My Alabama Taxes.
If approved, you should claim the amount approved on your Alabama tax return.
If you qualify, you must pre-certify your credit prior to filing your Alabama tax return, by submitting a completed copy of the Emergency Responders Tax Credit Certificate to the Alabama Department of Revenue (ALDOR) through My Alabama Taxes. Note: If you are signing the certificate as both the Volunteer Emergency Responder and the certifying supervisor, documentation should be included to verify that you are the department head.
Pre-certification can be completed with or without a My Alabama Taxes account, but the submission MUST be made for the taxpayer listed on the certificate, even when filing a joint return.Read detailed instructions for submitting credit requests through My Alabama Taxes.
A Qualified Volunteer Firefighter is an active volunteer firefighter;
A member of a volunteer fire department as recognized by the State Forestry Commission;
Certified by the Alabama Firefighter’s Personnel Standards and Education Commission as a firefighter or licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.
A Qualified Rescue Squad Member is an active member of an organized rescue squad of a city, town, county or other subdivision of the state or a public corporation;
A member of the Alabama Association of Rescue Squads (AARS);
Licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.
