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
HB587
165181-1:n:03/04/2015:LFO-RR*/bdl HB587 By Representative Collins RFD Ways and Means Education Rd 1 30-APR-15 SYNOPSIS: Existing law requires the state to apply an excise tax on lubricating oil. This bill would repeal and amend law to allow for sales to be collected on lubricating oil products. A BILL TO BE ENTITLED AN ACT To amend Sections 40-17-182, 40-23-4, and 40-23-62, Code of Alabama 1975, relating to the excise tax applied to lubricating oil products; and to repeal Sections 40-17-170, 40-17-171, 40-17-172, 40-17-173, 40-17-175, 40-17-176, 40-17-177, 40-17-178, 40-17-179, 40-17-180, 40-17-185, 40-17-186, 40-17-220, 40-17-221, 40-17-223, and 40-17-225, Code of Alabama 1975, relating to the excise tax applied to lubricating oil. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-17-182, 40-23-4, 40-23-62, and 40-17-182, Code of Alabama 1975, are hereby amended to read as follows: ยง40-17-182. "The forms for all statements and reports required by the provisions of...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB587.htm - 53K - Match Info - Similar pages
SB453
168764-1:n:05/05/2015:JLB/hh LRS2015-1898 SB453 By Senator Marsh RFD Tourism and Marketing Rd 1 05-MAY-15 SYNOPSIS: Under existing law, lotteries and gift enterprises are prohibited by Section 65 of the Constitution of Alabama of 1901. This bill proposes an amendment to Section 65 of the Constitution of Alabama of 1901 to establish an Alabama Lottery and the Alabama Lottery Corporation; to authorize and regulate gaming by the entities currently licensed to conduct pari-mutuel wagering at the four existing racetracks in Alabama where pari-mutuel wagering is currently legal; to levy a state gross receipts tax and a local gross receipts tax on gaming revenue of the racetracks; to levy a tax on vendors of gaming equipment; to provide for the disposition of lottery proceeds and state gaming tax proceeds; to create the Alabama Lottery and Gaming Commission to implement, regulate, and administer gaming and regulate and supervise the Alabama Lottery and Alabama Lottery Corporation; to...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB453.htm - 26K - Match Info - Similar pages
HB576
168265-1:n:04/23/2015:LLR/th LRS2015-1379 HB576 By Representative Williams (P) RFD Ways and Means Education Rd 1 30-APR-15 SYNOPSIS: This bill would provide an annual tax credit of up to 50 percent of the tax liability of an individual or business who donates to a nonprofit organization that provides grants to a school to support digital learning through the use of technology to increase student academic performance, subject to certain annual maximum amounts. This bill would require the Department of Revenue to establish a procedure to approve the formation of a nonprofit organization that provides digital learning grants for a school to improve learning with technology. This bill would provide that the grants may be used to purchase technology devices, improve infrastructure, strengthen wireless connectivity, or improve instructional practices with technology. This bill would provide that a grant funding request shall require a 50 percent match by the requesting organization in cash...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB576.htm - 8K - Match Info - Similar pages
HB577
168265-1:n:04/23/2015:LLR/th LRS2015-1379 HB577 By Representative Williams (P) RFD Ways and Means Education Rd 1 30-APR-15 SYNOPSIS: This bill would provide an annual tax credit of up to 50 percent of the tax liability of an individual or business who donates to a nonprofit organization that provides grants to a school to support digital learning through the use of technology to increase student academic performance, subject to certain annual maximum amounts. This bill would require the Department of Revenue to establish a procedure to approve the formation of a nonprofit organization that provides digital learning grants for a school to improve learning with technology. This bill would provide that the grants may be used to purchase technology devices, improve infrastructure, strengthen wireless connectivity, or improve instructional practices with technology. This bill would provide that a grant funding request shall require a 50 percent match by the requesting organization in cash...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB577.htm - 8K - Match Info - Similar pages
HB139
164989-1::03/03/2015:EBO-MEJ/mej HB139 By Representative McMillan RFD Ways and Means General Fund Rd 1 05-MAR-15 SYNOPSIS: Currently, the State of Alabama levies a tax on various tobacco products. This bill would increase the tax on cigarettes and other tobacco products, and adjust the discount allowed on tobacco stamp purchases. This bill also provides for the distribution of the proceeds from the tax increase on tobacco products. A BILL TO BE ENTITLED AN ACT To amend Sections 40-25-2, 40-25-2.1, 40-25-5, and 40-25-23, Code of Alabama 1975, relating to the state tax on cigarettes and other tobacco products; to increase the state tax on cigarettes and other tobacco products; to adjust the discount allowed on tobacco stamp purchases; and to provide for the distribution of the proceeds from the increase in tax on cigarettes and other tobacco products. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Sections 40-25-2, 40-25-2.1, 40-25-5, and 40-25-23, Code of Alabama 1975, are...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB139.htm - 24K - Match Info - Similar pages
SB71
SB71 By Senator Marsh ENROLLED, An Act, To amend Sections 16-6D-4 and 16-6D-9, Code of Alabama 1975, relating to the Alabama Accountability Act of 2013; to clarify and confirm that the intent of the Alabama Accountability Act of 2013 is educational choice; to amend certain current definitions and add new definitions; to amend the reporting period for scholarship granting organizations from a calendar year to an academic year; to clarify and confirm that educational scholarships are provided to eligible students, not to particular schools; to require scholarship granting organizations to determine the income eligibility of a scholarship recipient every other year; to require all participating private schools to be accredited by one of the six regional accrediting agencies, the National Council for Private School Accreditation, AdvancEd, the American Association of Christian Schools, or one of their partner accrediting agencies, within three years from the date their notice of intent to...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB71.htm - 47K - 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
HB568
167521-2:n:04/16/2015:PMG*/agb LRS2015-1536R1 HB568 By Representatives Weaver, Beech, Morrow, Collins, Henry, Shedd, Martin, Buskey, Bracy, Clarke, McClammy, Drummond, Hubbard, Clouse, Robinson, Scott, South, Williams (JD), Treadaway, Hall, Pettus, Whorton (R), Hanes, Patterson, Harper and Hill (M) RFD Ways and Means General Fund Rd 1 28-APR-15 SYNOPSIS: This bill would provide for the establishment, operations, and funding of the Health Center Access and Quality Improvement Program. This bill would provide for an assessment on qualified health centers in Alabama to be administered by the Department of Revenue. This bill would create a Health Center Assessment Account and require health center assessments be deposited in that account for use by the Alabama Medicaid Agency to obtain matching federal funds. This bill would provide that the program shall terminate on September 30, 2018. This bill would provide that the federal Centers for Medicare and Medicaid Services (CMS) must approve...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB568.htm - 41K - Match Info - Similar pages
HB560
167352-2:n:04/23/2015:JET/th LRS2015-1518R1 HB560 By Representative Hill (J) RFD Judiciary Rd 1 28-APR-15 SYNOPSIS: Under existing law, certain pension, annuity, or retirement allowance benefits under the Teachers' Retirement System and the Employees' Retirement System are exempt from state or municipal taxes, levy, sale, garnishment, attachment, or any other related process. This bill would provide that restitution, fines, court costs, fees, or any other financial obligations in a felony criminal case ordered by a circuit or district court judge in this state are not subject to this exemption. This bill would allow the court and certain licensing authorities to revoke or suspend certain licenses, such as driver's licenses, hunting licenses, fishing licenses, concealed carry licenses, and other occupational, regulatory, or professional licenses if a person is delinquent in any criminal case in making certain payments to the court or has an outstanding writ of arrest or alias warrant....
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB560.htm - 23K - Match Info - Similar pages
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