Who qualifies for the Alabama Volunteer Emergency Responders Tax Credit?

Qualifying emergency responders who are active members of an eligible department and complete the minimum 30 hours of required training each year are eligible to claim the credit amounts as follows:

• $300 credit for a certified Volunteer Firefighter or a licensed EMT-Basic actively serving in an eligible department.
• $600 credit for a certified Volunteer Firefighter II, a licensed Advanced EMT or EMT-Paramedic actively serving in an eligible department.

A qualifying emergency responder may receive more than one credit if they meet the requirements for each credit separately and submit the necessary documentation to substantiate both credits.