HB92
173442-1:n:02/03/2016:LFO-KF/bdl HB92 By Representative Greer RFD Ways and Means Education Rd 1 03-FEB-16 SYNOPSIS: Under current law for Alabama income tax purposes, all individuals are exempt from the reporting of distributions received from a defined benefit plan to the extent it is taxable for federal income tax purposes. Distributions received from a defined contribution plan are not exempt from reporting. This bill would remove the exemption from the reporting and taxation of such distributions and require such benefits be reported on an individuals income tax returns effective for the 2016 calendar tax year and provide an exemption of the first $50,000 of pension and annuity income. A portion of such distributions may be exempt from taxation for the recapture of any basis, under certain circumstances. A BILL TO BE ENTITLED AN ACT To amend Sections 16-25-23, 36-27-28, 36-27-170, 40-18-14, and 40-18-19 repeal Section 40-18-20 Code of Alabama 1975, to require individuals,...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB92.htm - 24K - Match Info - Similar pages
SB121
Act 2007-592, Act 2008-25, Act 2008-121, Act 2008-337, Act 2008-386, Act 2009-142, Act 2009-180, Act 2009-794, Act 2009-798, Act 2009-806, Act 2010-458, Act 2010-638, Act 2011-132, Act 2011-356, Act 2012-25, Act 2012-597, and Act 2014-194. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The following provisions of the Code of Alabama 1975, are repealed: (1) Article 1, commencing with Section 2-7-1, of Chapter 7 of Title 2, Code of Alabama 1975, relating to the Agricultural and Industrial Exhibit Commission. (2) Chapter 13A, commencing with Section 2-13A-1, of Title 2, Code of Alabama 1975, relating to the Southern Dairy Compact and the Southern Dairy Compact Commission. (3) Chapter 2A, commencing with Section 4-2A-1, of Title 4, Code of Alabama 1975, relating to the Alabama International Airport Authority. (4) Chapter 6A, commencing with Section 9-6A-1, of Title 9, Code of Alabama 1975, relating to the Synfuels Development Authority. (5) Section 9-12-142, Code of Alabama...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB121.htm - 47K - Match Info - Similar pages
SB24
164130-3:n:01/14/2016:FC/tj LRS2015-163R2 SB24 By Senator Whatley RFD Finance and Taxation Education Rd 1 02-FEB-16 SYNOPSIS: Under existing law, a sales and use tax of 1.5 percent is levied by the state on the sale or the use of agricultural machinery and equipment. This bill would provide that the sale or the use of agricultural machinery and equipment would be exempt from state sales or use tax. A BILL TO BE ENTITLED AN ACT Relating to agriculture; to amend Sections 40-23-37 and 40-23-63 of the Code of Alabama 1975, to provide that the sale or the use, storage, and consumption of agricultural machinery and equipment for use on a farm would be exempt from state sales and use tax; and to repeal Sections 40-23-38 and 40-23-64 of the Code of Alabama 1975, relating to the administration of sales and use tax on agricultural machinery and equipment. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-37 and 40-23-63 of the Code of Alabama 1975, are amended to read as...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB24.htm - 7K - Match Info - Similar pages
SB301
173229-1:n:02/04/2016:PMG/mfc LRS2016-261 SB301 By Senator Orr RFD Fiscal Responsibility and Economic Development Rd 1 24-FEB-16 SYNOPSIS: Under existing law, title loan lenders are not licensed. This bill would provide for the licensure and regulation of title loan lenders by the State Banking Department. This bill would prescribe maximum annual interest rates for title loans. This bill would prescribe procedures when there is a default of a title loan. This bill would prohibit the issuance of a title loan to a person under the age of 19 years. This bill would provide for the enforcement of the act by fines and criminal penalties. Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB301.htm - 46K - Match Info - Similar pages
SB329
173364-1:n:02/02/2016:FC/mfc LRS2016-345 SB329 By Senator Beasley RFD Fiscal Responsibility and Economic Development Rd 1 08-MAR-16 SYNOPSIS: Under existing law, prescription drugs are exempt from sales tax. This bill would provide that prescription drugs would be exempt from business license taxes based on gross receipts. A BILL TO BE ENTITLED AN ACT To amend Section 40-23-4.1 of the Code of Alabama 1975, providing that certain drugs are exempt from gross sales tax, to include an exemption from business license taxes based on gross receipts. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-4.1 of the Code of Alabama 1975, is amended to read as follows: §40-23-4.1. "(a) The term "drugs" shall include any medicine prescribed by physicians when the prescription is filled by a licensed pharmacist, or sold to the patient by the physician, for human consumption or intake. "(b) In addition to any and all items exempt from gross sales tax, certain drugs, as defined in...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB329.htm - 2K - Match Info - Similar pages
SB415
SB415 By Senator Chambliss ENROLLED, An Act, Relating to Autauga County; to establish a county business license for persons engaged in commercial door-to-door sales promotion of products or services for profit; to establish requirements for the process to obtain a door-to-door sales license and the fees for the license; to provide civil penalties for violations; to provide a citation fee for persons cited for failure to obtain a county business license. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall apply only in Autauga County. Section 2. (a) All persons engaged in the business of selling products door-to-door for profit shall have a state transient business license, governed by either Section 40-12-172 or Section 40-12-174, Code of Alabama 1975, if applicable, and a county business license issued by the commissioner of licenses, and shall pay any license or privilege fee and any issuance fee required therefor. (b) The person or business shall apply for...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB415.htm - 9K - Match Info - Similar pages
SB85
172840-1:n:01/08/2015:LFO-HP/bdl SB85 By Senator Orr RFD Finance and Taxation General Fund Rd 1 02-FEB-16 SYNOPSIS: Under existing law, if a Class III property qualified for assessment based on its current use value is sold or disposed of and is converted within two years to a property no longer qualified for assessment based on its current use value, a tax assessor is to compute additional ad valorem taxes for the three preceding ad valorem tax years upon conversion using either the sales price or the fair and reasonable market value, whichever is greater. This bill would remove the levy of the additional state ad valorem taxes computed for the three preceding ad valorem tax years upon conversion on landowners receiving economic incentives granted by the state and authorized through a state project agreement or state contract. This bill would allow any county or municipal governments, by election of the respective county or municipality, to also waive the levy of the additional local...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB85.htm - 5K - Match Info - Similar pages
HB171
CLUSTER SYSTEM. A wastewater system serving four or fewer dwellings, apartment units, or other establishments whether owned by a single person or multiple persons, including individual single-user septic tank systems but excluding systems that discharge directly to the waters of the state. "(17) WASTEWATER. Waterborne waste of similar composition as may be found in the typical residence or dwelling and sometimes referred to as sewage; but not to include wastewater generated at an industrial nonresidential site. "(18) WASTEWATER MANAGEMENT ENTITY. An entity which exercises sole responsibility for the operation and maintenance of one or more cluster or community wastewater systems. "(19) WASTEWATER SYSTEM. An integrated specialized technological process for the collection, treatment, processing, disposal, discharge, and reuse of domestic wastewater generated by multiple dwellings or establishments, including single structures with multiple units, sometimes referred to as a...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB171.htm - 6K - Match Info - Similar pages
HB286
164783-3:n:03/04/2015:FC/mfc LRS2015-639R2 HB286 By Representatives Garrett, Robinson, Givan, Rogers, Moore (M), Scott, Carns, Drake, Williams (JD), South, Farley and Mooney RFD Jefferson County Legislation Rd 1 23-FEB-16 SYNOPSIS: This bill would propose a local constitutional amendment relating to Jefferson County to authorize the governing body of the county to levy and collect a special school district ad valorem tax in each school district in the county subject to an election in the school district and to provide for the use of the proceeds for public school purposes in the district where levied. A BILL TO BE ENTITLED AN ACT To propose a local constitutional amendment relating to Jefferson County to authorize the governing body of the county to levy and collect a special school district ad valorem tax in each school district subject to an election in the school district and to provide for the use of the proceeds for public school purposes in the district where levied. BE IT...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB286.htm - 10K - Match Info - Similar pages
HB326
173229-1:n:02/04/2016:PMG/mfc LRS2016-261 HB326 By Representatives Todd, Hall, Coleman, Moore (M), Rogers, Jackson, England, Melton, Grimsley, Morrow, Beech, Buskey, Howard, Bracy, Polizos, Drummond, Forte, Warren, Greer, Sessions, Gaston, Pringle, Collins, Nordgren, Rowe, Henry, Treadaway and Harper RFD Financial Services Rd 1 25-FEB-16 SYNOPSIS: Under existing law, title loan lenders are not licensed. This bill would provide for the licensure and regulation of title loan lenders by the State Banking Department. This bill would prescribe maximum annual interest rates for title loans. This bill would prescribe procedures when there is a default of a title loan. This bill would prohibit the issuance of a title loan to a person under the age of 19 years. This bill would provide for the enforcement of the act by fines and criminal penalties. Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB326.htm - 47K - Match Info - Similar pages
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