Alabama has made the following changes to their tax code for the 2024 tax year:
Credits
Alabama now has certain tax credits that require pre-approval through MAT. For more information, see the Schedule OC instructions.
Volunteer First Responder Mileage Tax Credit - Starting with tax year 2024, Alabama now offers a credit to reimburse volunteer first responders for use of their private vehicles when responding to a fire, emergency, or rescue call.
Preceptor Tax Inventive Program - This new program provides a tax credit to preceptors who train in a rural area in Alabama in a clinical preceptorship in certain programs.