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SB301
166389-1:n:03/24/2015:LLR/tj LRS2015-1153 SB301 By Senator Dial RFD Finance and Taxation Education
Rd 1 31-MAR-15 SYNOPSIS: Existing law allows certain tax credits for job creation. This bill
would allow an additional tax credit against the income tax liability of employers who hire
certain military veterans. A BILL TO BE ENTITLED AN ACT Relating to tax credits; to allow
an additional tax credit against the income tax liability of employers who hire certain military
veterans. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) For the purpose of this
section the term unemployed veteran means an individual who: (1) Was a resident of the State
of Alabama at the time of his or her entry into military service or was mobilized to active,
federal military service while a member of the Alabama National Guard or other reserve unit
located in the State of Alabama, regardless of the home of record of the resident. (2) Received
an honorable or general discharge from active, federal...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB301.htm - 2K - Match Info - Similar pages
SB92
164451-1:n:02/05/2015:LLR/agb LRS2015-396 SB92 By Senator Waggoner RFD Finance and Taxation
Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes
upon certain persons, firms, or corporations. The amount of the taxes ranges from one and
one-half to four percent of the gross proceeds of the sale or consumption of various types
of tangible personal property. The state also imposes a sales tax on the operation of places
of amusement or entertainment. Counties and municipalities impose various additional sales
and use taxes. Certain entities are exempted from state, county, or local sales and use taxes.
This bill would exempt the Birmingham Children's Theatre from any state, county, and municipal
sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Birmingham Children's Theatre
from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA: Section 1. The Birmingham Children's Theatre is...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB92.htm - 1K - Match Info - Similar pages
HB570
168123-1:n:04/24/2015:LFO-HP/ccd HB570 By Representative Knight RFD Ways and Means Education
Rd 1 28-APR-15 SYNOPSIS: Under existing law, the state imposes sales or use taxes upon certain
persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales
of other items are exempt from the taxes. This bill would phase out the state sales and use
taxes on food over a four-year period by reducing the rates by one percentage point per year
beginning September 1, 2015. A BILL TO BE ENTITLED AN ACT To phase out the state sales and
use taxes on food by reducing the rates by one percentage point per year beginning September
1, 2015 and to exempt sales of food from the sales and use taxes beginning September 1, 2018.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. For purposes of Section 2 of this
act, the following terms are defined as follows: (1) FOOD. Food as defined in 7 U.S.C §2011,
et seq., for the purposes of the federal Supplemental Nutrition Assistance...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB570.htm - 3K - Match Info - Similar pages
SB362
SB362 ENGROSSED By Senator Pittman A BILL TO BE ENTITLED AN ACT To amend Sections 40-10-75,
40-10-76, 40-10-77, 40-10-83, 40-10-121, and 40-10-122, Code of Alabama 1975, to reduce interest
due or paid on properties subject to tax sale to seven and one-half percent. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-10-75, 40-10-76, 40-10-77, 40-10-83,
40-10-121, and 40-10-122, Code of Alabama 1975, are amended to read as follows: §40-10-75.
"If, in In any action brought related to taxes delinquent on or after January 1, 2016,
the interest rate on any amounts awarded pursuant to this section shall be 7.5 percent. In
any other action brought for the possession of land sold for taxes, the title of the purchaser
at the tax sale shall be defeated on account of any defect in the proceedings under which
the sale is had, or on account of any defect in or insufficiency of the process by which the
owner of the land was brought before the probate court, as is provided, or in the...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB362.htm - 18K - Match Info - Similar pages
HB550
168059-1:n:04/21/2015:MCS/mfc LRS2015-1577 HB550 By Representative Greer RFD Ways and Means
General Fund Rd 1 23-APR-15 SYNOPSIS: This bill would levy a motor fuel tax on certain fuels
that are delivered to a destination in this state, and would clarify an exemption from taxation
for certain motor fuel exported from this state for which a proof of export is available.
A BILL TO BE ENTITLED AN ACT To amend Sections 40-17-328 and 40-17-329, Code of Alabama 1975,
relating to the levy of motor fuel tax, and exemptions from such tax; to levy the tax on certain
fuel not exported to another state; and to exempt from the motor fuel tax certain motor fuel
exported to another state. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections
40-17-328 and 40-17-329, Code of Alabama 1975, are amended to read as follows: §40-17-328.
"(a) The tax levied pursuant to Section 40-17-325 is levied on all of the following:
"(1) Dyed diesel fuel that is used to operate a highway vehicle other than...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB550.htm - 11K - Match Info - Similar pages
HB276
164927-1:n:03/03/2015:EBO-lml/EBO-lml HB276 By Representative England RFD Ways and Means General
Fund Rd 1 12-MAR-15 SYNOPSIS: Currently, municipal utility corporations are not paying the
state license tax equal to 2.2% on each $1 of gross receipts. Revenue generated by the tax
is distributed to the State General Fund and to the Special Mental Health Fund. This bill
will require any public, private or municipal utility corporation to pay the license tax.
This bill will distribute the additional revenue generated from removing this exemption to
the State General Fund. This bill will also repeal the requirement that the Alabama Municipal
Electric Authority make an in-lieu-of tax payment. A BILL TO BE ENTITLED AN ACT To amend Sections
11-50A-7, 40-21-53 and 40-21-55, Code of Alabama 1975, to require any public, private or municipal
utility corporation to pay the state 2.2% license tax; to repeal the requirement that the
Alabama Municipal Electric Authority make an in-lieu-of tax payment;...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB276.htm - 11K - Match Info - Similar pages
HB569
168118-1:n:04/22/2015:LFO-HP/ccd HB569 By Representative Knight RFD Ways and Means Education
Rd 1 28-APR-15 SYNOPSIS: Under existing law, the state imposes sales or use taxes upon certain
persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales
of other items are exempt from the taxes. This bill would exempt sales of food from the sales
and use taxes beginning September 1, 2015. A BILL TO BE ENTITLED AN ACT To exempt sales of
food from the sales and use taxes beginning September 1, 2015. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. For purposes of Section 2 of this act, the following terms are defined
as follows: (1) FOOD. Food as defined in 7 U.S.C §2011, et seq., for the purposes of the
federal Supplemental Nutrition Assistance Program regardless of where or by what means food
is sold. In the event that the federal Supplemental Nutrition Assistance Program definition
no longer exists, the Legislature shall provide a new definition of food...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB569.htm - 2K - Match Info - Similar pages
HB267
165157-1:n:03/03/2015:EBO-MEJ/mej HB267 By Representative Clouse RFD Ways and Means General
Fund Rd 1 12-MAR-15 SYNOPSIS: This bill would increase the motor vehicle rental tax from one
and one-half percent to four percent. A BILL TO BE ENTITLED AN ACT To amend Section 40-12-222,
Code of Alabama 1975, to increase the motor vehicle rental tax rate from one and one-half
percent to four percent. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-12-222,
Code of Alabama 1975, is amended to read as follows: §40-12-222. (a) In addition to all other
taxes now imposed by law, there is hereby levied and shall be collected as herein provided
a privilege or license tax on each person engaging or continuing within this state in the
business of leasing or renting tangible personal property at the rate of four percent of the
gross proceeds derived by the lessor from the lease or rental of tangible personal property;
provided, that the said privilege or license tax on each person...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB267.htm - 3K - Match Info - Similar pages
HB304
165935-1::03/17/2015:EBO-JK/JK HB304 By Representatives Williams (P) and Ball RFD Technology
and Research Rd 1 17-MAR-15 SYNOPSIS: Under existing law, there are no economic incentives
or tax credits extended to Alabama businesses for qualified research expenses incurred by
Alabama companies that spend funds and resources in-house, or pay Alabama research companies
to conduct qualified research for new or improved products or services. This bill would establish
the Alabama Innovation Act that would provide for a research and development tax credit to
certain Alabama companies modeled on the federal research and development tax credit. The
credit would be 25 percent of new research at an Alabama research entity, and 5 percent for
other new research conducted in Alabama. The credit could be taken against the income tax
or the financial institution excise tax. This bill would limit the Alabama Innovation tax
credits to no more than $10 million of credits per year, and no eligible company...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB304.htm - 16K - Match Info - Similar pages
HB409
166101-2:n:04/02/2015:FC/tj LRS2015-1077R1 HB409 By Representatives Sessions, Greer, Hanes,
Buskey and Clarke RFD Agriculture and Forestry Rd 1 02-APR-15 SYNOPSIS: Under existing law,
the issuance of net and seine permits for commercial fishing is limited and certain permits
are not transferable under any circumstances including physical hardship, and applicants for
renewal are required to have previously purchased a license and to meet certain income requirements
in subsequent years. This bill would authorize certain permits to be transferred in the case
of physical hardship and the requirements for proof of income requirements under Alabama income
tax law in subsequent years would be deleted. This bill would further authorize a person who
failed to meet the income requirements beginning October 1, 2014, to renew a net or seine
permit and would delete certain income verification provisions. A BILL TO BE ENTITLED AN ACT
To amend Section 9-12-113 of the Code of Alabama 1975, relating to...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB409.htm - 14K - Match Info - Similar pages
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