Ala. Code § 9-3-18.1 (2026) – Use of Funds by Volunteer Fire Departments and Volunteer Rescue Squads.

(a) For the purposes of this section, the following words have the following meanings:
1. (1) DEPARTMENT. A volunteer fire department certified by the State Forestry Commission and meeting the requirements of Section 9-3-17.
2. (2) SQUAD. A volunteer rescue squad located in Alabama which is a member of the Alabama Association of Rescue Squads and is either administered by a board of directors or by its membership that maintains recorded minutes of its decisions.
3. (3) STATION. The location where a volunteer fire department or a volunteer rescue squad meets, trains, and stores its motorized and nonmotorized firefighting or rescue equipment.
4. (4) VOLUNTEER FIRST RESPONDER. An individual who is a member of a volunteer fire department or a member of a volunteer rescue squad.
(b) To provide for the health and safety of volunteer first responders, a department or squad may use funds that are designated as restricted for accounting purposes by the Department of Examiners of Public Accounts to purchase the following:
1. (1) Kitchen equipment for the station, including refrigeration equipment, cooking equipment, microwaves, and other kitchen equipment. All kitchen equipment shall be the property of the department or squad.
2. (2) Food to be stored or refrigerated at the station for on-site consumption by volunteer first responders and electrolyte replacement or sports drinks, water, and similar liquid sustenance in any form for use by volunteer first responders during training or on a fire or rescue call.
(c) Any funds expended pursuant to this section shall be accounted for and maintained for a minimum of three years by the department or squad. Detailed records of all expenditures to be maintained shall include, but not be limited to, all of the following:
1. (1) All items purchased in any calendar year.
2. (2) The cost of each item purchased in any calendar year.
3. (3) The location of each item purchased in any calendar year.
4. (4) The total amount expended for each calendar year.
(d) A county commission shall not be responsible for the expenditures by or the activities of a volunteer fire department or a volunteer rescue squad pursuant to this section.

(Act 2023-510, §§ 2, 3.)