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
HB233
Rep(s). By Representatives South, Faulkner, Hill (M), Weaver, McCutcheon and Rowe HB233 ENROLLED, An Act, To amend Sections 26-24-1, 26-24-2, 26-24-3, 26-24-4, 26-24-5, 26-24-6, 26-24-20, 26-24-22, 26-24-23, 26-24-30, and 26-24-34 of the Code of Alabama 1975, relating to the Department of Children's Affairs and the Commissioner of the Department of Children's Affairs; to change the name of the department to the Department of Early Childhood Education; to change the name of the commissioner to the Secretary of the Department of Early Childhood Education; and to expand the duties of the secretary to include the development of a cohesive and comprehensive system of high quality early learning and care. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 26-24-1, 26-24-2, 26-24-3, 26-24-4, 26-24-5, 26-24-6, 26-24-20, 26-24-22, 26-24-23, 26-24-30, and 26-24-34 of the Code of Alabama 1975, are amended to read as follows: §26-24-1. "The (a) Commencing on the effective date of the...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB233.htm - 19K - Match Info - Similar pages
SB174
165301-2:n:03/05/2015:KMS/th LRS2015-761 SB174 By Senator Shelnutt RFD Education and Youth Affairs Rd 1 10-MAR-15 SYNOPSIS: This bill would change the name of the Department of Children's Affairs to the Department of Early Childhood Education. This bill would change the name of the Commissioner of the Department of Children's Affairs to the Secretary of the Department of Early Childhood Education. This bill would also expand the duties of the secretary to include the development of a cohesive and comprehensive system of high quality early learning and care. A BILL TO BE ENTITLED AN ACT To amend Sections 26-24-1, 26-24-2, 26-24-3, 26-24-4, 26-24-5, 26-24-6, 26-24-20, 26-24-22, 26-24-23, 26-24-30, and 26-24-34 of the Code of Alabama 1975, relating to the Department of Children's Affairs and the Commissioner of the Department of Children's Affairs; to change the name of the department to the Department of Early Childhood Education; to change the name of the commissioner to the Secretary...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB174.htm - 20K - Match Info - Similar pages
SB483
169136-1:n:05/08/2015:MCS/mfc LRS2015-1981 SB483 By Senator Marsh RFD Banking and Insurance Rd 1 19-MAY-15 SYNOPSIS: This bill would amend the Pharmaceutical Insurance Coverage Chapter of the Alabama Insurance Code to provide further for the applicability of Chapter 45 of Title 27, Code of Alabama, to pharmacy benefit management administered by various health care plans, companies, and facilities; to provide for definitions, choice of pharmacy services, and contracting providers, void policies, non-mandated benefits and services; requirements of compliance; nonconforming policies; duty of Insurance Department to enforce, adoption of rules, regulated activities; and violations. This bill would add a new Article 3 to Chapter 45 of Title 27, Code of Alabama, relating to the administration of pharmaceutical insurance coverage, including timely notice of changes in terms of managers; reimbursement and payment; cancellation procedures; denial of payment; preservation of patient care; use of...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB483.htm - 45K - 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
HB595
165715-4:n:04/30/2015:LLR*/th LRS2015-630R3 HB595 By Representatives Faulkner, Gaston, Wingo and Clouse RFD Ways and Means General Fund Rd 1 30-APR-15 SYNOPSIS: Under existing law, each person, firm, corporation, association, or copartnership operating an amusement or entertainment machine business where the machine is operated by the use of coin, cash, token, or credit card is required to pay an annual privilege license tax based on the total sales of each machine. This bill would levy an annual license fee on the privilege of owning and operating a bona fide coin, cash, token, or credit card amusement or entertainment machine for commercial use by the public, regardless of the total sales derived from such machines. This bill would provide for the collection of the fee. This bill would provide for a civil penalty for a violation. A BILL TO BE ENTITLED AN ACT Relating to amusement or entertainment machines; to levy an annual license fee on the privilege of owning a bona fide coin,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB595.htm - 19K - Match Info - Similar pages
HB316
Rep(s). By Representatives Givan, Beckman, England, Treadaway and Coleman-Evans HB316 ENROLLED, An Act, Relating to sex offender registration, to amend Sections 12-15-107, 12-15-116, 13A-5-2, 13A-5-6, 14-9-41, 15-18-8, 15-19-7, 15-20A-4, 15-20A-5, 15-20A-6, 15-20A-7, 15-20A-8, 15-20A-9, 15-20A-10, 15-20A-11, 15-20A-12, 15-20A-13, 15-20A-14, 15-20A-15, 15-20A-16, 15-20A-17, 15-20A-18, 15-20A-20, 15-20A-21, 15-20A-22, 15-20A-23, 15-20A-24, 15-20A-25, 15-20A-26, 15-20A-27, 15-20A-28, 15-20A-29, 15-20A-30, 15-20A-31, 15-20A-32, 15-20A-34, 15-20A-35, 15-20A-36, 15-20A-37, 15-20A-38, 15-20A-39, 15-20A-40, 15-20A-42, 15-20A-43, 15-20A-44, 15-20A-45, 15-20A-46, 15-22-27.3, 32-6-49.24, 36-18-24, 36-18-25, 38-13-2, and 38-13-4, Code of Alabama 1975, to make technical revisions to the Alabama Sex Offender Registration and Community Notification Act; to update internal citations to reflect the appropriate section of the current registration and community notification law; to clarify that petitions...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB316.htm - 190K - Match Info - Similar pages
HB416
Rep(s). By Representative Pringle HB416 ENGROSSED A BILL TO BE ENTITLED AN ACT To enact the Alabama Renewal Act; to enact new programs for the growth of business and industry in Alabama; to create tax credits for increased use of the states port facilities; to create the Growing Alabama Act tax credit to address economic development needs in Alabama that cannot be solved with traditional tax incentives; to cap the credits; to provide for the carryforward of certain earned but unused credits; to provide methods for claiming certain credits; to provide for proof that credits are due to be granted; to provide for the promulgation of forms; to create new Articles 18 and 19 of Chapter 18 of Title 40; to provide for the promulgation of regulations; to provide for the severability of invalid provisions; to provide for the repeal of conflicting laws; to provide for effective dates. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall be known as the Alabama Renewal Act....
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB416.htm - 31K - Match Info - Similar pages
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
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
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