Alabama § 40-18-480 (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions

Alabama Statutes

§ 40-18-480 — (Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions

Alabama § 40-18-480

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 23Tax Credits for Volunteer Firefighters or Rescue Squad Members

This text of Alabama § 40-18-480 ((Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-18-480 (2026).

Text

For the purposes of this article, the following words have the following meanings:

(1)QUALIFIED RESCUE SQUAD MEMBER. An active member of an organized rescue squad of a city, town, county, or other subdivision of the state or a public corporation and a member of the Alabama Association of Rescue Squads who is licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.

(2)QUALIFIED VOLUNTEER FIREFIGHTER. An active volunteer firefighter who is a member of a volunteer fire department as recognized by the State Forestry Commission, and 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.

Free access — add to your briefcase to read the full text and ask questions with AI

For the purposes of this article, the following words have the following meanings:
(1) QUALIFIED RESCUE SQUAD MEMBER. An active member of an organized rescue squad of a city, town, county, or other subdivision of the state or a public corporation and a member of the Alabama Association of Rescue Squads who is licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.
(2) QUALIFIED VOLUNTEER FIREFIGHTER. An active volunteer firefighter who is a member of a volunteer fire department as recognized by the State Forestry Commission, and 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.