HB357
Rep(s). By Representative Fincher HB357 ENROLLED, An Act, Relating to Randolph County; to authorize the county commission to levy additional sales and use taxes of up to one percent to be used for the construction, maintenance, or operation of licensed hospital facilities in Randolph County; to provide for certain matters relating to the administration, collection, and enforcement of such taxes; to provide for the effective date and termination of such taxes immediately upon the debt incurred to construct and open for operation a licensed hospital facility having been fully and completely paid; to provide for an advisory referendum regarding the authorization of the taxes; to provide that such taxes may not be abated pursuant to Chapter 9B, Title 40, Code of Alabama 1975, or otherwise; and to authorize the pledge of such taxes by Randolph County to secure indebtedness issued for the purposes for which the taxes are authorized. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1....
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB357.htm - 23K - Match Info - Similar pages
HB142
164990-1::03/03/2015:EBO-MEJ/mej HB142 By Representative Hill (M) RFD Ways and Means Education Rd 1 05-MAR-15 SYNOPSIS: Under current law, each entity, subject to the Alabama corporate income tax, is required to file a separate return and calculate the income tax on its separately accounted for taxable income, regardless whether the entity is part of a larger business that consists of an affiliated group of entities. This filing method allows large corporate taxpayers to take advantage of tax planning options to shift income to other entities within the affiliated group located in tax favorable states. Most large corporate businesses consist of a parent corporation and a number of corporate subsidiaries. This bill would amend the corporate income tax law to require the operations of all related entities, involved in a unitary business, file one corporate income tax return on a combined basis, known as combined reporting. A BILL TO BE ENTITLED AN ACT To amend the corporate income tax...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB142.htm - 62K - 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...
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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...
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HB533
167109-1:n:04/15/2015:LFO-KF/bdl HB533 By Representatives Ainsworth, Henry, Farley, Moore (B), Mooney, Williams (P), Fridy, Holmes (M), Wingo, Greer, Wilcox and Butler RFD Ways and Means Education Rd 1 21-APR-15 SYNOPSIS: This bill would amend Sections 2-21-24, 2-22-9, 2-23-5, 2-26-15, 8-17-91, 9-13-84, 10A-1-4.31, 22-21-24, 22-21-46, 22-27-17, 22-30B-2.1, 22-40A-15, 27-4-2, 27-4A-3, 28-3-74, 28-3-184, 28-3-200, 28-3-201, 28-3-202, 28-3-203, 28-3-204, 28-7-16, 32-2-8, 32-6-5, 32-6-6.1, 32-6-49.19, 32-8-6, 33-5-10, 38-4-12, 38-4-12.1, 38-4-13, 40-1-31, 40-8-3, 40-12-246.1, 40-12-318, 40-17-223, 40-17-360, 40-21-51, 40-21-87, 40-21-107, 40-21-123, 40-23-2, 40-23-35, 40-23-50, 40-23-61, 40-23-77, 40-23-85, 40-23-108, 40-23-174, 40-25-23, and 40-26-20 Code of Alabama 1975, to provide further for the distribution of state tax revenues. A BILL TO BE ENTITLED AN ACT To amend Sections 2-21-24, 2-22-9, 2-23-5, 2-26-15, 8-17-91, 9-13-84, 10A-1-4.31, 22-21-24, 22-21-46, 22-27-17, 22-30B-2.1,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB533.htm - 173K - Match Info - Similar pages
HB593
168302-1:n:04/28/2015:LFO-RR*/bdl HB593 By Representative Johnson (K) RFD Ways and Means General Fund Rd 1 30-APR-15 SYNOPSIS: Existing law requires that sales of automobiles, motorcycles, trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or his or her agent for first time use outside Alabama are not subject to the Alabama sales tax. This bill would amend this section thereby providing that such sales are subject to the Alabama automotive sales tax unless the state in which the purchaser will title or register the vehicle allows an Alabama resident to purchase a motor vehicle for first titling and registration in Alabama without the payment of tax to that state. This bill also provides for exclusions to the drive out provision and for the publication of a list of states that do not allow this provision. A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2 of the Code...
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HB70
163694-1:n:12/01/2014:LLR/th LRS2014-3635 HB70 By Representative Williams (P) RFD Ways and Means Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, health savings account contributions are not exempt from state income taxation. This bill would provide that health savings account contributions would be exempt from state income tax. A BILL TO BE ENTITLED AN ACT To amend Section 40-18-19, Code of Alabama 1975, relating to exemptions from the levy of state income tax; to provide that health savings account contributions would be exempt from state income tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-18-19, Code of Alabama 1975, is amended to read as follows: §40-18-19. "(a) The following exemptions from income taxation shall be allowed to every individual resident taxpayer: "(1) Retirement allowances, pensions and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement System of Alabama, which exempt status is set out in...
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SB9
164216-1:n:01/20/2015:LLR/th LRS2015-226 SB9 By Senator Sanford RFD Finance and Taxation Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, health savings account contributions are not exempt from state income taxation. This bill would provide that health savings account contributions would be exempt from state income tax. A BILL TO BE ENTITLED AN ACT To amend Section 40-18-19, Code of Alabama 1975, relating to exemptions from state income tax; to provide that health savings account contributions would be exempt from state income tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-18-19, Code of Alabama 1975, is amended to read as follows: §40-18-19. "(a) The following exemptions from income taxation shall be allowed to every individual resident taxpayer: "(1) Retirement allowances, pensions and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement System of Alabama, which exempt status is set out in Section 16-25-23....
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HB26
164145-1:n:01/19/2015:FC/th LRS2015-184 HB26 By Representative Johnson (R) RFD State Government Rd 1 03-MAR-15 SYNOPSIS: Under existing law, when a used automotive part or vehicle is taken as a credit on a new or rebuilt part or a vehicle, sales tax is due on the net difference in price, or when the used automotive part or core is later returned, the purchaser is generally refunded the value of the returned used part or core plus any sales tax originally paid. However, by exception in the law, when a used automotive battery is taken as a credit on a new battery, this provision does not apply and sales tax is due on the full purchase price of the new battery without regard to any credit for the return of the old battery. This bill would delete the above exception on the trade-in of a used automotive battery for a new battery. The sales tax due would be based on the net price of a new automotive battery less any credit for return of the old battery. A BILL TO BE ENTITLED AN ACT Relating...
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SB176
164306-4:n:04/02/2015:FC/tj LRS2015-274R2 SB176 By Senator Orr RFD Local Legislation Rd 1 10-MAR-15 A BILL TO BE ENTITLED AN ACT Relating to Morgan County; to amend Sections 1 and 10 of Act 2007-339 of the 2007 Regular Session (Acts 2007, p. 595), as reenacted and amended by Act 2009-767 of the 2009 Regular Session (Acts 2009, p. 2347), providing for the distribution of certain payments made in lieu of taxes by the Tennessee Valley Authority; to further provide that the jurisdiction of the Morgan County Industrial Park and Economic Development Cooperative District for the purposes of economic development includes the entire county. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Sections 1 and 10 of Act 2007-339 of the 2007 Regular Session (Acts 2007, p. 595), as reenacted and amended by Act 2009-767 of the 2009 Regular Session (Acts 2009, p. 2347), are amended to read as follows: "Section 1. Definitions. "The following words and phrases used in this act shall, unless the...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB176.htm - 10K - Match Info - Similar pages
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