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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-480

(Effective Tax Year January 1, 2023, through December 31, 2027, Unless Extended) Definitions

Official textalison.legislature.state.al.us

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.

Last amended: Act 2022-298, §1.

Source: view the official text

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In this chapter (40 sections)
  1. 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  2. 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  3. 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  4. 40-18-440 · (Effective for Tax Returns Due on or After January 1, 2018)…
  5. 40-18-441 · (Effective for Tax Returns Due on or After January 1, 2018)…
  6. 40-18-442 · (Effective for Tax Returns Due on or After January 1, 2018)…
  7. 40-18-443 · (Effective for Tax Returns Due on or After January 1, 2018)…
  8. 40-18-444 · (Effective for Tax Returns Due on or After January 1, 2018)…
  9. 40-18-445 · (Effective for Tax Returns Due on or After January 1, 2018)…
  10. 40-18-446 · (Effective for Tax Returns Due on or After January 1, 2018)…
  11. 40-18-460 · Exclusion of Cares Act Relief Benefits, Etc., from Alabama…
  12. 40-18-461 · Cancellation of Indebtedness Income Under Cares Act, Etc.,…
  13. 40-18-462 · Amounts of Certain Loans and Grants Under Cares Act, Etc.,…
  14. 40-18-470 · Definitions
  15. 40-18-471 · Application; Standards; Deadlines
  16. 40-18-472 · Project Requirements; Review of Projects
  17. 40-18-473 · Scope and Use of Tax Rebates
  18. 40-18-474 · Tourism Project Sales Tax Incentive Fund
  19. 40-18-475 · Reporting Requirements
  20. 40-18-476 · Applicability of the Enhancing Economic Progress Act to…
  21. 40-18-480 · (Effective Tax Year January 1, 2023, through December 31,…
  22. 40-18-481 · (Effective Tax Year January 1, 2023, through December 31,…
  23. 40-18-500 · Short Title
  24. 40-18-501 · Exemption from Income Taxes of Certain Income from…
  25. 40-18-502 · Rulemaking Authority
  26. 40-18-510 · Transfer from Education Trust Fund
  27. 40-18-511 · One-Time Refundable Income Tax Credit for Partial Offset of…
  28. 40-18-512 · Funding
  29. 40-18-520 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  30. 40-18-521 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  31. 40-18-522 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  32. 40-18-523 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  33. 40-18-524 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  34. 40-18-525 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  35. 40-18-526 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  36. 40-18-527 · (Repealed by Act 2023-519, § 8, Effective September 29,…
  37. 40-18-530 · Short Title
  38. 40-18-531 · Tax Credit for Qualified Workforce Housing Projects
  39. 40-18-532 · Definitions
  40. 40-18-533 · Applications and Awards; Allocation; Nonrefundability;…
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