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

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. (Act 2022-298, §1.)