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SB202
171463-1:n:08/17/2015:JET*/th LRS2015-2668 SB202 By Senators Coleman-Madison, Beasley, Singleton,
Pittman, Figures and Sanders RFD Finance and Taxation Education Rd 1 11-FEB-16 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...
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HB167
Rep(s). By Representative Hill (M) HB167 ENGROSSED A BILL TO BE ENTITLED AN ACT Relating to
the Alabama Massage Therapy Licensure Act; to amend Sections 34-43-3, 34-43-5, 34-43-6, 34-43-7,
34-43-9, 34-43-11, 34-43-12, 34-43-14, 34-43-15, 34-43-17, 34-43-20, and 34-43-21, Code of
Alabama 1975, and to repeal Section 34-43-10, Code of Alabama 1975; to delete any reference
to a temporary permit to practice massage therapy; to expand the definition of therapeutic
massage and extend exemptions to the act; to delete antiquated language; to provide compensation
for board members; to change the name of the executive secretary to executive director; to
provide an excuse for absences from board meetings; to delete requirements that the oath of
office of board members be filed with the Governor and that certificates of appointments be
issued; to remove a retesting limit; to increase the minimum hours of supervised course instruction
for licensure; to require that applicants for licensure be 18...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB167.htm - 45K - Match Info - Similar pages
SB222
173289-1:n:02/01/2016:KMS/mfc LRS2016-263 SB222 By Senator Smitherman RFD Fiscal Responsibility
and Economic Development Rd 1 11-FEB-16 SYNOPSIS: Under existing law, the Alabama Massage
Therapy Licensure Act governs the practice of massage therapy in this state. This bill would
expand the persons exempt from the chapter and would delete any reference to a temporary permit
to practice massage therapy. This bill would delete antiquated language. This bill would provide
compensation to board members and would change the makeup of the board. This bill would change
the name of the executive secretary to executive director. This bill would list reasons for
excused absences from board meetings. This bill would remove the requirements that the oath
of office of board members be filed with the Governor and that the Governor issue certificates
of appointment to board members. This bill would increase the minimum hours of supervised
course instruction for licensure. This bill would require that...
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HB492
Rep(s). By Representatives Fincher and Whorton (I) HB492 ENROLLED, An Act, Relating to Chambers
County; to authorize the Chambers County Commission to levy and collect an additional sales
and use tax on automotive vehicle sales and use, agricultural equipment sales and use, manufacturing
machine sales and use, and general sales and use; and to distribute the proceeds of such additional
tax levy proceeds. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The County Commission
of Chambers County, in addition to all other taxes presently levied, may levy the following
additional sales and use taxes not to exceed the lowest municipal rates collected in the City
of LaFayette, City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE
TAX. A sales and use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales
and use tax rate of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that
is equal to the lowest municipal rate collected...
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HB418
Rep(s). By Representatives Howard and McCampbell HB418 ENROLLED, An Act, Relating to Sumter
County; levying an additional ad valorem tax and providing for a referendum. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA: Section 1. Pursuant to subsection (f) of Amendment No. 373
to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended, there is hereby levied, in addition to
any other tax, an ad valorem tax in the amount of six mills on each dollar of taxable property
in the county. The revenue from the additional tax shall be paid to the county general fund
to be distributed as follows: (1) Thirty-five percent to the York Health Care Authority. (2)
Twenty-five percent to the Sumter County Commission for ambulance service subsidy, road, and
bridges. (3) Twenty percent to the Sumter County Volunteer Firefighters Association which
shall distribute the proceeds in equal amounts to each recipient which, at...
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SB364
173560-1:n:02/05/2016:FC/th LRS2016-422 SB364 By Senators Shelnutt, Waggoner, Ward, Reed and
Blackwell RFD County and Municipal Government Rd 1 17-MAR-16 SYNOPSIS: This bill would further
provide the procedure for a municipal governing body to adopt a salary, expense allowance,
or other compensation increase. A BILL TO BE ENTITLED AN ACT Relating to municipalities; to
provide further for the procedure for a municipal governing body to adopt a salary, expense
allowance, or other compensation increase. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section
1. (a) The salary, expense allowance, or other compensation of the members of the municipal
governing body of any municipality may not be increased by the municipal governing body unless
the proposed ordinance or resolution of the municipal governing body was introduced at a regular
meeting of the municipal governing body not less than 30 days prior to the meeting at which
the ordinance is considered for adoption or adopted. (b) In...
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SB265
168703-1:n:05/04/2015:KMS/tj LRS2015-1865 SB265 By Senators Stutts, Ward, Singleton and Whatley
RFD Finance and Taxation General Fund Rd 1 17-FEB-16 SYNOPSIS: Under existing law, the Alabama
Uniform Severance Tax Act provides for the taxation of materials severed from the ground in
this state. This bill would remove the exception from the tax for certain minerals that are
severed from the ground in this state, sold to a purchaser for use in another state, and not
transported on public roads in Alabama. A BILL TO BE ENTITLED AN ACT To amend Section 40-13-53,
Code of Alabama 1975, relating to the Alabama Uniform Severance Tax Act; to remove the exception
from the tax for certain minerals that are severed from the ground in this state, sold to
a purchaser for use in another state, and not transported on public roads in Alabama. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-13-53 of the Code of Alabama 1975,
is amended to read as follows: ยง40-13-53. "(a) The term...
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HB511
176326-1:n:03/29/2016:MCS/mfc LRS2016-1210 HB511 By Representatives Ledbetter, Shedd, Whorton
(R), Sanderford, Pettus, Butler, Farley, Harper, Williams (JW), Wilcox, Hanes, Whorton (I)
and Sessions RFD Ways and Means General Fund Rd 1 07-APR-16 SYNOPSIS: This bill would provide
a two-year abatement of all state and local ad valorem tax for newly formed Alabama small
business employers and would define an Alabama new small business employer. A BILL TO BE ENTITLED
AN ACT To provide a two-year state and local ad valorem tax abatement for certain Alabama
new small business employers. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This
act shall be known and may be cited as the Alabama New Small Business Employer Ad Valorem
Tax Abatement Act. Section 2. For the purpose of this act, the following words and phrases
shall have the following meanings: (1) ALABAMA NEW SMALL BUSINESS EMPLOYER. A business organization
duly formed, organized, or qualified to do business in the state, after...
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SB136
173398-1:n:02/02/2016:LFO-RR/bdl SB136 By Senators Figures, Dunn, Ross, Beasley, Singleton,
Coleman-Madison and Sanders RFD Finance and Taxation General Fund Rd 1 03-FEB-16 SYNOPSIS:
Currently, the state levies a 6.5 mill annual ad valorem tax on the assessed value of taxable
property in the state. This bill would propose a constitutional amendment to levy an additional
five (5) mill annual state ad valorem tax. The net proceeds of the additional levy would be
distributed to the State General Fund for Medicaid purposes. A BILL TO BE ENTITLED AN ACT
To propose an amendment to the Constitution of Alabama of 1901, as amended, to levy an additional
five (5) mill of state ad valorem tax; and to provide that the net proceeds shall be distributed
to the State General Fund. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. The following
amendment to the Constitution of Alabama of 1901, as amended, is proposed and shall become
valid as a part thereof when approved by a majority of the...
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HB265
164365-1:n:01/28/2015:LLR/th LRS2015-215 HB265 By Representative Drake RFD Ways and Means Education
Rd 1 18-FEB-16 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain
persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four
percent of the gross proceeds of the sale or consumption of various types of tangible personal
property. The state also imposes a sales tax on the operation of places of amusement or entertainment.
Counties and municipalities impose various additional sales and use taxes. Certain entities
are exempted from state, county, or local sales and use taxes. This bill would exempt Three
Hots and a Cot, Inc., from any state, county, and municipal sales and use taxes. A BILL TO
BE ENTITLED AN ACT To exempt Three Hots and a Cot, Inc., from the payment of all state, county,
and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1.
Three Hots and a Cot, Inc., is exempted from...
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