# Alabama HB278: Firefighters and rescue squad members, income tax credit for training under certain conditions expanded

Alabama HB278, Firefighters and rescue squad members, income tax credit for training under certain conditions expanded, is a 2026 Regular Session House bill sponsored by Kerry (Bubba) Underwood (Republican); status failed, last action 2026-03-31 (Pending Committee Action in Second House); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AL-HB278-2026rs
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB278
- State: Alabama
- Session: 2026 Regular Session
- Title: Firefighters and rescue squad members, income tax credit for training under certain conditions expanded
- Status: failed
- Chamber: House
- Introduced: 2026-01-15
- Last action: 2026-03-31, Pending Committee Action in Second House
- Sponsor: Kerry (Bubba) Underwood (Republican)
- Cosponsors: 8
- Subjects: Taxation & Revenue
- Touches household money: yes
- Roll calls: 3 (305 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Kerry (Bubba) Underwood (Republican), House
- Cosponsor: Ben Harrison (Republican), House
- Cosponsor: David Standridge (Republican), House
- Cosponsor: Ernie Yarbrough (Republican), House
- Cosponsor: Joe Lovvorn (Republican), House
- Cosponsor: Margie Wilcox (Republican), House
- Cosponsor: Phillip Pettus (Republican), House
- Cosponsor: Phillip Rigsby (Republican), House
- Cosponsor: Russell Bedsole (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-19 | House | Third Reading in House of Origin | pass | 102 | 0 |   |
| 2026-03-19 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1014 | pass | 102 | 0 |   |
| 2026-03-19 | House | Motion to Adopt - Adopted Roll Call 1013 | pass | 101 | 0 |   |

## Actions (11)

- 2026-03-31: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate)
- 2026-03-31: Pending Committee Action in Second House (Senate)
- 2026-03-19: Third Reading in House of Origin (House)
- 2026-03-19: Ways and Means Education Engrossed Substitute Offered (House)
- 2026-03-19: Motion to Adopt - Adopted Roll Call 1013 (House)
- 2026-03-19: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1014 (House)
- 2026-03-19: Engrossed (House)
- 2026-02-25: Reported Out of Committee House of Origin (House)
- 2026-02-25: Read for the Second Time and placed on the Calendar (House)
- 2026-01-15: Read for the first time and referred to the House Committee on Ways and Means Education (House)
- 2026-01-15: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB278-int.pdf)
- Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB278-eng.pdf)

## Related bills

- HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted)
- SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted)
- SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted)
- HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted)
- SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted)
- SB190: Sales Tax; to exempt Precision Ocular (enacted)

## Sources
- [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB278-int.pdf)
- [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB278-eng.pdf)

## Related
- [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs)
- [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs)
- [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs)
- [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs)
- [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs)
- [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs)
- [Alabama bills](https://policyrisk.com/states/alabama/bills)
- [Alabama state hub](https://policyrisk.com/states/alabama)
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Source: PRIA, https://policyrisk.com/state-bill/AL-HB278-2026rs (as of 2026-10-19).