HB 23 — Relating to volunteer fire departments and volunteer rescue squads; to make legislative findings that volunteer fire departments and volunteer rescue squads fulfill a public purpose; to authorize volunteer fire departments and volunteer rescue squads to purchase kitchen equipment and supplies for their stations; to authorize a tax credit for mileage to firefighters and squad members; and to specify that county commissions are not responsible for the expenditures and activities of volunteer fire departments and volunteer rescue squads.

HB23 ENGROSSEDENROLLED FKXSCD-2FKXSCD-3 By Representative Brown RFD:

WaysState andGovernment Means Education First Read:

07-Mar-23 PFD:2023 Regular Session Page 0 HB23 Eng rolssd Enrolled, An Act, 3 Relating to volunteer fire departments and volunteer rescue squads;

08-Feb-23 2023 Regular Session Page 0 HB23 Engrossed 2 4 6 A BILL TO BE ENTITLED AN ACT Relating to volunteer fire departments and volunteer rescue squads;

(2) Volunteer fire departments are the front line of defense in the fire protection of homeowners in rural Alabama Page 1 HB23 Engrossed and other areas not served by paid fire services while volunteer rescue squads are often the lifeline to individuals in danger.

(3) Volunteer fire departments and volunteer rescue squads must have a sufficient number of personnel who are properly trained and dedicated to serving their communities at Page 1 HB23 Eng rossed all times of the day and night on a voluntary basis.

Page 2 HB23 Engrossed (1) Kitchen equipment for the station, including refrigeration equipment, cooking equipment, microwaves, and other kitchen equipment.

(2) Food to be stored or refrigerated at the station for on-site consumption by volunteer first responders and Page 2 HB23 Eng rolssd electrolyte replacement or sports drinks, water, and similar liquid sustenance in any form for use by volunteer first responders during training or on a fire or rescue call.

(b) Any funds expended pursuant to this section shall be accounted for and maintained for a minimum of three years, by the department or squad.

Detailed records of all expenditures to be maintained shall include, but not be limited to, all of the following:

(1) All items purchased in any calendar year.

(2) The cost of each item purchased in any calendar year.

(3) The location of each item purchased in any calendar year.

(4) The total amount expended for each calendar year.

(1) The tax credit amount shall equalbe totaleffective annualbeginning mileageJanuary at1, the2024. standard mileage allowance for state employees pursuant to Section 36-7-22, Code of Alabama 1975.

(2)The Totaltax annualcredit mileageis shallallowed beup recordedto andthe verifiedamount asof follows:the tax liability of the taxpayer.

The tax credit is not refundable or transferable and may not be carried forward to a subsequent tax year.

A taxpayer claiming this tax credit may not also claim the same unreimbursed mileage as a deduction on the taxpayer's income tax return.

(1) The tax credit amount shall equal total annual unreimbursed mileage at the standard mileage allowance for state employees pursuant to Section 36-7-22, Code of Alabama 1975.

Page 3 HB23 Eng rossed (2) Total annual mileage shall be recorded and verified as follows:

At the end of the calendar year, the head of the Page95 3 HB23 Engrossed department shall provide to the first responder a signed statement of the total mileage for trips that meet the requirements of paragraph a.

(2) A requirement that the first responder provide a 95 copy of the certificate with his or her income tax return in order to obtain the credit.

A county commission shall not be responsible for the expenditures by or the activities of a volunteer fire Page 4 HB23 Eng rossed department or a volunteer rescue squad pursuant to Section 3.

Page 45 HB23 EngrossedEng Houserolssd ________________________________________________ Speaker of Representativesthe ReadHouse forof theRepresentatives first________________________________________________ timePresident and referredPresiding ................07-Mar-23Officer toof the Senate House of Representatives committeeI onhereby Statecertify Governmentthat Readthe forwithin theAct secondoriginated timein and placedwas ................22-Mar-23passed onby the calendar:House 25-Apr-23, as amended.

0John amendmentsTreadwell ReadClerk forSenate the31-May-23 thirdPassed timeHouse and01-Jun-23 passedConcurred ................25-Apr-23in asSenate amendedAmendment Yeas 104 Nays 0 Abstains 1 John Treadwell Clerk Page 56