HB476
166499-1:n:03/31/2015:LFO-KF/ccd HB476 By Representatives Knight, Scott, Robinson and Rogers RFD Ways and Means Education Rd 1 09-APR-15 SYNOPSIS: Under current law, the state levies an income tax upon all residents of the state and upon all nonresidents who receive income from Alabama sources. Taxpayers are allowed standard deductions and personal exemptions in computing income subject to the tax. This bill proposes the Alabama Individual Income Tax Reform Act of 2015. This bill, which would be contingent upon the ratification of a constitutional amendment to repeal the deduction of federal income tax payments on Alabama income tax returns, would increase the standard deductions and personal exemptions allowed for Alabama income tax purposes to the amounts allowed for federal income tax purposes. This bill also creates a state earned income tax credit. A BILL TO BE ENTITLED AN ACT To amend Sections 40-18-15 and 40-18-19, Code of Alabama 1975, relating to income tax deductions and...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB476.htm - 26K - Match Info - Similar pages
SB127
164130-2:n:01/21/2015:FC/tj LRS2015-163R1 SB127 By Senators Whatley, Dial, Shelnutt, Melson, Ward and Blackwell RFD Finance and Taxation Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, a sales and use tax of 1.5 percent is levied by the state on the sale or the use of agricultural machinery and equipment. This bill would provide that the sale or the use of agricultural machinery and equipment would be exempt from state sales or use tax. A BILL TO BE ENTITLED AN ACT Relating to agriculture; to amend Sections 40-23-37 and 40-23-63 of the Code of Alabama 1975, to provide that the sale or the use, storage, and consumption of agricultural machinery and equipment for use on a farm would be exempt from state sales and use tax; and to repeal Sections 40-23-38 and 40-23-64 of the Code of Alabama 1975, relating to the administration of sales and use tax on agricultural machinery and equipment. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-37 and 40-23-63 of the...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB127.htm - 7K - Match Info - Similar pages
SB475
SB475 ENGROSSED By Senator Pittman A BILL TO BE ENTITLED AN ACT To amend Section 40-23-50, Code of Alabama 1975, to remove the exemption of gross receipts from contracts made by the contractor with a county, incorporated city, or town from the tax levied on contractors gross receipts and provide further for the distribution of the proceeds from the tax levied on contractors gross receipts. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-50 is amended to read as follows: §40-23-50. "(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected, as herein provided, a privilege or license tax against the person on account of the business activities engaged in and in the amount to be determined by the application of rates against gross receipts, as follows: "Upon every person, firm or corporation engaged or continuing within this state in the business of contracting to construct, reconstruct or build any...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB475.htm - 6K - Match Info - Similar pages
HB268
165763-1:n:03/12/2015:LFO-KF/bdl HB268 By Representative Clouse RFD Ways and Means General Fund Rd 1 12-MAR-15 SYNOPSIS: This bill will change the rates for motor vehicle sales and use tax from two percent to three percent, and provide a refund process for the amount of additional tax paid on certain trucks and truck-tractors used in interstate commerce; will clarify which motor vehicles are subject to drive-out provisions; will provide further for the distribution of revenues received from the motor vehicle sales and use tax; and to provide that the increased tax shall be exclusive and in lieu of future local taxes on motor vehicles. A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2, 40-23-61, 40-23-101, 40-23-102, and 40-23-108, Code of Alabama 1975; to increase the motor vehicle sales and use tax from two percent to three percent, and provide a refund process for the amount of additional tax paid on certain trucks and truck-tractors used in interstate commerce; to exclude...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB268.htm - 24K - Match Info - Similar pages
HB563
168319-1:n:04/24/2015:DSM/agb LRS2015-1761 HB563 By Representatives Todd and Sanderford RFD Boards, Agencies and Commissions Rd 1 28-APR-15 SYNOPSIS: Under existing law, the Alabama Veterinary Practice Act governs the practice of veterinary medicine in the state. This bill would provide further for the definition of the practice of veterinary medicine to prohibit any person, other than a licensed veterinarian, from directly supervising veterinary medical services or making certain decisions relating to the medical or surgical treatment of animals. This bill would include a spay neuter clinic under the definition of a veterinary facility, and would limit the scope of services offered at a spay neuter clinic. This bill would exempt licensed veterinarians employed by nonprofit spay neuter clinics from certain prohibitions against practicing veterinary medicine as an employee of a person not licensed by the board. This bill would subject spay neuter clinics to the same permits and...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB563.htm - 23K - Match Info - Similar pages
SB501
SB501 ENGROSSED By Senators Chambliss and Orr A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2 of the Code of Alabama 1975, relating to the taxation of sales of automobiles, motorcycles, trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama or are exported or removed from Alabama within 72 hours by the purchaser, or his or her agent, for first time use outside Alabama. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-2 Code of Alabama 1975, is amended to read as follows: §40-23-2. "There is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows: "(1) Upon every person, firm, or corporation, (including the State of Alabama and its Alcoholic...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB501.htm - 10K - Match Info - Similar pages
HB153
164193-1:n:03/03/2015:EBO-DHC/ebo-dhc HB153 By Representative Poole RFD Ways and Means Education Rd 1 05-MAR-15 SYNOPSIS: This bill would amend Sections 40-23-61, 40-23-85 and 40-23-174, Code of Alabama 1975 to provide further for the distribution of use tax funds. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-61, 40-23-85 and 40-23-174, Code of Alabama 1975 to provide further for the distribution of use tax funds. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-61, 40-23-85 and 40-23-174, Code of Alabama 1975, are amended to read as follows: §40-23-61. (a) An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB153.htm - 9K - Match Info - Similar pages
HB17
Rep(s). By Representatives Shedd and Standridge HB17 ENROLLED, An Act, Relating to distinctive motor vehicle plates or tags; to amend Sections 32-6-64, 32-6-64.1, 32-6-250, 32-6-251, 32-6-271, 32-6-280, 32-6-300, 32-6-301, 32-6-630, 32-8-30, 32-8-34, 32-8-35, 32-8-39, 40-12-244, and 40-12-414, Code of Alabama 1975; to provide for various distinctive motor vehicle license plates, provide a fee and distribution of the fee for the various plates; to authorize the issuance of motorcycle license plates for all distinctive license plate categories and provide that the same registration fee and any ad valorem tax exemption or reduction applies; to allow all distinctive license plates to be personalized, except for certain distinctive plates, and provide for an annual additional fee; to provide for an additional fee for the issuance of any distinctive license plate and any personalized license plate to be paid only in the year the plate is issued and provide for distribution of the fee; and to...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB17.htm - 48K - Match Info - Similar pages
HB183
164180-2:n:01/20/2015:FC/tj LRS2015-220 HB183 By Representative Shiver RFD Local Legislation Rd 1 05-MAR-15 A BILL TO BE ENTITLED AN ACT Relating to Monroe County; to authorize the Monroe County Commission to call for a referendum on the levy of an excise tax on gasoline or motor fuel not to exceed five cents ($.05) per gallon for specific road and bridge projects identified by the county prior to the referendum; to provide that the excise tax could only be in effect for a period not to exceed five years; and to provide for subsequent local referendums asking that new levies be authorized. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. For the purposes of this act, the following terms shall have the following meanings: (1) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of the distributor in interstate commerce. (2) GASOLINE. Gasoline, naphtha, and other liquid motor...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB183.htm - 12K - Match Info - Similar pages
SB429
SB429 ENGROSSED By Senators Reed, Marsh and Waggoner A BILL TO BE ENTITLED AN ACT Relating to universities; to enact the University Authority Act of 2015, in order to authorize universities operating schools of medicine to form a new type of public corporation to be called an authority; to provide for definitions; to express legislative intent; to establish a procedure for incorporation of authorities by universities; to prescribe the requirements for articles of incorporation of an authority; to establish a procedure for amending articles of incorporation of an authority; to prescribe requirements for and powers of a board of directors of an authority; to prescribe requirements for and powers of officers of an authority; to prescribe powers of an authority, which includes the power to form university affiliates; to authorize authorities to exercise their powers even if the exercise of such powers would be deemed anticompetitive or monopolistic under federal or state antitrust laws;...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB429.htm - 52K - Match Info - Similar pages
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