Section 26-51-458 - Deduction - Volunteer firefighter - Definition(a) In computing net income for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq., there is allowed as a deduction in addition to all other deductions allowed by law for the:(1) Amount paid by a volunteer firefighter and not reimbursed by the fire department or firefighting unit that the volunteer firefighter serves to purchase firefighting equipment required by the fire department or firefighting unit; and(2) Loss of value of personal property of a volunteer firefighter that is damaged or destroyed in the course of his or her participation in fire suppression, rescue, pump operation, or other firefighting activity as a volunteer firefighter.(b) The deduction allowed under subsection (a) of this section shall not exceed one thousand dollars ($1,000).(c) As used in this section, "volunteer firefighter" means a member of a fire department or firefighting unit who: (1) Actively engages in fire suppression, rescue, pump operation, or other firefighting activity; and(2) Receives less than five thousand dollars ($5,000) in total compensation during the taxable year from the volunteer fire department or firefighting unit that the volunteer firefighter serves.(d) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.Amended by Act 2019, No. 910,§ 3721, eff. 7/1/2019.Added by Act 2013, No. 1452,§ 2, eff. for tax years beginning on and after January 1, 2014.