Section 36-21-2
Subsistence allowance for certain law enforcement officers.
(a)(1) Any law enforcement officer of the State of Alabama who is employed by the Alabama State Law Enforcement Agency, Department of Conservation and Natural Resources, Alabama Department of Forensic Sciences, Alabama Liquefied Petroleum Gas Board, the Alabama Peace Officers' Standards and Training Commission, the Alabama Securities Commission, the State Port Authority and probation and parole officers of the Alabama Board of Pardons and Paroles, fire marshals of the Department of Insurance, any investigator employed by the Alabama Ethics Commission, any investigator employed by a district attorney on a full-time basis, any investigator employed by the Office of the Attorney General, the marshal or any deputy marshal of the state appellate court, correctional officers of the Department of Corrections, and any law enforcement officer assigned to the Investigations Division of the Department of Revenue or to the Department of Mental Health shall receive a subsistence allowance of twelve dollars ($12) for each working day of a pay period while engaged in the performance of the duties as a law enforcement officer. This allowance shall be in addition to all other compensation, expenses, and allowances provided those officers.
(2) Beginning on October 1, 2019, subsistence pay shall be paid to each law enforcement officer engaged in the performance of the duties as a law enforcement officer for a period of four or more hours within a consecutive 24-hour period of time.
(b) The subsistence allowance shall not be subject to any income or other taxes levied by the State of Alabama.
(c) The subsistence allowance to law enforcement officers at the Peace Officers' Standards and Training Commission shall be paid from the Peace Officers' Standards and Training Fund and the subsistence allowance paid to Securities Commission Officers shall be paid from the Securities Commission Fund.
(Acts 1973, No. 763, p. 1145, §1; Acts 1975, 4th Ex. Sess., No. 99, p. 2780, §1; Acts 1977, 1st Ex. Sess., No. 27, p. 1438; Acts 1984, No. 84-306, p. 679, §1; Acts 1985, No. 85-754, p. 1254, §1; Acts 1986, No. 86-433, p. 799, §1; Acts 1987, No. 87-344, p. 508, §1; Acts 1987, No. 87-814, p. 1625, §1; Acts 1994, No. 94-595, p. 1102, §1; Acts 1997, No. 97-720, p. 1491, §1; Act 98-363, p. 633, §1; Act 2001-476, p. 638, §§1, 2; Act 2006-613, p. 1681, §1; Act 2019-451, §1; Act 2021-266, §1.)