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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
HB135
Program 7,935,026 24,206,365 32,141,391 Children's Health Insurance Program 167,984,830 167,984,830
Any funds appropriated for the CHIP Program in prior years which are reappropriated shall
be utilized for other public health services programs. Public Health Services Program 9,137,228
498,665,879 507,803,107 Of the above appropriation, $17,353 shall be expended for the Amyotrophic
Lateral Sclerosis (ALS) Association for the Regional Certified Clinic; and $250,000 shall
be expended for the Breast and Cervical Cancer Early Detection Program. Of the above
appropriation, at least $2,419,796 shall be expended for the Alabama Drug Assistance Program
and other AIDS programs; $79,429 shall be expended for Hepatitis A and B vaccines to be provided
to adults; $60,000 shall be expended for prostate screening and colorectal cancer screening;
$100,000 shall be transferred to the Kidney Foundation for dialysis patient transportation;
$125,000 shall be expended for the Alabama Cancer Research...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB135.htm - 241K - Match Info - Similar pages
HB59
Rep(s). By Representative Lee HB59 ENROLLED, An Act, To enact the Alabama Reinvestment and
Abatements Act; to provide certain incentives to promote capital reinvestment by existing
industry in Alabama; to authorize abatements of construction related transaction taxes, state
ad valorem taxes, and municipal and county noneducational ad valorem taxes in certain instances;
to provide that municipal taxes could be abated only by the municipality, county taxes only
by the county, and state taxes only by the Governor; to authorize a refund of new, incremental
taxes levied by Sections 40-21-82(a) and 40-21-102(a), Code of Alabama 1975, for a qualifying
project; to provide for proof that such incentive is due to be granted; to provide for the
distribution of utility taxes when a company claims such incentive; to authorize AIDT to perform
employee training for the operation of any equipment for qualifying projects; to provide procedures
for the granting of abatements; to provide for the...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB59.htm - 39K - Match Info - Similar pages
SB115
164675-1:n:02/17/2015:LFO - RR/bdl SB115 By Senators Orr, Whatley, and Melson RFD Finance and
Taxation General Fund Rd 1 03-MAR-15 SYNOPSIS: Under existing law, liquor wholesale licensees
may sell liquor at wholesale to the Alabama Alcoholic Beverage Control Board or as authorized
by the board, other than to a retail licensee of the board. Under existing law, state liquor
stores operated by the Alabama Alcoholic Beverage Control Board and certain licensed private
retail stores may sell liquor at retail. Under existing law, retail licensees of the board
must purchase liquor from the board for resale. This bill would require the Alabama Alcoholic
Beverage Control Board to phase out retail sale of alcoholic beverages by the board prior
to October 1, 2016 but continue all other functions prescribed by law; require the board to
obtain the best available price for fixed assets, equipment, and property; and require the
Department of Economic and Community Affairs to provide certain technical...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB115.htm - 103K - 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
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
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...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB26.htm - 10K - 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...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB593.htm - 10K - Match Info - Similar pages
HB455
164979-1:n:02/27/2015:LFO-KF/bdl HB455 By Representatives Lindsey and Scott RFD Ways and Means
Education Rd 1 09-APR-15 SYNOPSIS: This bill defines unitary business and requires taxpayers
who are part of a unitary business to use a combined report to determine their Alabama taxable
income. A BILL TO BE ENTITLED AN ACT To amend Section 40-18-1, Code of Alabama 1975, to provide
for additional definitions and Sections 40-2A-17 and 40-18-39, Code of Alabama 1975, to require
taxpayers who are part of a unitary business to use a combined report to determine their Alabama
taxable income. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-2A-17,
40-18-1 and 40-18-39, Code of Alabama 1975, are hereby amended to read as follows: §40-2A-17.
"For purposes of the tax imposed in Chapter 18 of this title, the following rules shall
apply: "(a) In any case of two or more organizations, trades, or businesses (whether
or not affiliated within the meaning of 26 U.S.C. § 1504) owned or...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB455.htm - 31K - Match Info - Similar pages
HB554
Rep(s). By Representatives Baker, Harper, Collins, Shiver, Hill (M), McCutcheon, Weaver, Gaston,
Sessions, Moore (B), Johnson (K), Nordgren, McMillan, Ingram and Davis HB554 ENROLLED, An
Act, Relating to the Department of Commerce; to transfer various departments, programs, duties,
functions, boards, and committees of the Department of Economic and Community Affairs and
the Department of Postsecondary Education to the Department of Commerce; to transfer certain
property, employees, and appropriations to the Department of Commerce; to reorganize the newly
constituted Department of Commerce and provide for its duties and functions; to amend and
renumber Sections 41-9-201, 41-9-202, 41-9-202.1, and 41-9-203 as Article 1, Chapter 29, of
Title 41 of; to add Section 41-29-5 to; to amend and renumber Sections 41-9-760 to 41-9-767,
inclusive, as Division 1, Part 1, Article 2, Chapter 29 of Title 41 of; to add Part 2 to Division
3, Article 2, Chapter 29 of Title 41 of; to add Division 4 to...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB554.htm - 53K - Match Info - Similar pages
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