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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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SB218
SB218 By Senator Ward ENROLLED, An Act, Relating to municipalities; to amend Section 11-40-10
of the Code of Alabama 1975, as amended by Act 2015-361, 2015 Regular Session, to provide
prospectively that the police jurisdiction of municipalities would not extend beyond the corporate
boundaries of the municipality without an affirmative vote of the municipal governing body.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 11-40-10 of the Code of Alabama
1975, as amended by Act 2015-361, 2015 Regular Session, is amended to read as follows: §11-40-10.
"(a)(1) The police jurisdiction in municipalities having 6,000 or more inhabitants shall
cover all adjoining territory within three miles of the corporate limits, and in municipalities
having less than 6,000 inhabitants and in towns, the police jurisdiction shall extend also
to the adjoining territory within a mile and a half of the corporate limits of the municipality
or town. "(2) After the effective date of the act adding...
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SB242
173544-1:n:02/05/2016:LFO-HP*/bdl SB242 By Senator Pittman RFD Finance and Taxation Education
Rd 1 16-FEB-16 SYNOPSIS: This bill updates the sales and use tax laws to provide for definitions
of tangible personal property and digital goods. This bill also amends the definition of a
wholesale sale to add clarification and consistency to the sales and use tax code. A BILL
TO BE ENTITLED AN ACT Relating to sales and use tax definitions; to amend Sections 40-23-1,
40-23-2, 40-23-60, and 40-23-61 of the Code of Alabama 1975, to add and update definitions.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-1, 40-23-2, 40-23-60,
and 40-23-61, Code of Alabama 1975 are hereby amended to read as follows: §40-23-1. "(a)
For the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: "(1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any...
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HB33
Rep(s). By Representative Ingram HB33 ENROLLED, An Act, Proposing an amendment to the Constitution
of Alabama of 1901, to allow the Montgomery County Sheriff to participate in the Employees'
Retirement System in lieu of participating in a supernumerary program. BE IT ENACTED BY THE
LEGISLATURE OF ALABAMA:Section 1. The following amendment to the Constitution of Alabama of
1901, is proposed and shall become valid as a part of the Constitution when all requirements
of this act are fulfilled: PROPOSED AMENDMENT No elected or appointed sheriff in Montgomery
County may assume a supernumerary office after the effective date of this amendment except
as provided herein. Any person who, on the effective date of this amendment, is entitled to
participate in a supernumerary program may continue to participate in that supernumerary program,
which shall include the assumption of a supernumerary office according to the terms and conditions
of the law which established that supernumerary program. The...
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HB339
Rep(s). By Representatives Wood and Boyd HB339 ENROLLED, An Act, To propose an amendment to
Constitution of Alabama of 1901, to provide that any territory located in the county would
be subject only to the police jurisdiction and planning jurisdiction of a municipality located
wholly or partially in the county. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1.
The following amendment to the Constitution of Alabama of 1901, is proposed and shall become
valid as a part of the Constitution when all requirements of this act are fulfilled: PROPOSED
AMENDMENT (a) This amendment shall apply only in Calhoun County. (b) Any territory located
in Calhoun County shall be subject only to the police jurisdiction and planning jurisdiction
of a municipality located wholly or partially in Calhoun County. Section 2. An election upon
the proposed amendment shall be held in accordance with Amendment 555 to the Constitution
of Alabama of 1901, now appearing as Section 284.01 of the Official...
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SB260
SB260 By Senators Scofield, Livingston, Waggoner, Reed, Whatley, Melson, Stutts, Dial, Holley,
Ward, Marsh and Beasley ENROLLED, An Act, To propose an amendment to the Constitution of Alabama
of 1901, to prohibit any monies from the State Parks Fund, the Parks Revolving Fund, or any
fund receiving revenues currently deposited in the State Parks Fund or the Parks Revolving
Fund, and any monies currently designated under law for use by the state parks system from
being transferred to any other public account, fund or entity or used for any purpose other
than the support, upkeep, and maintenance of the state parks system; and to propose an amendment
to Amendment 617 of the Constitution of Alabama of 1901, now appearing as Section 213.32 of
the Official Recompilation of the Constitution of Alabama of 1901, as amended; to provide
exceptions to the requirement that all state park system land and facilities be exclusively
and solely operated and maintained by the Department of Conservation...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB260.htm - 13K - Match Info - Similar pages
HB183
173116-1:n:01/20/2016:DSM*/mfc LRS2016-134 HB183 By Representative Rich RFD Health Rd 1 11-FEB-16
SYNOPSIS: Under existing law a physician and other qualified persons must provide certain
information to a woman at least 48 hours before performance of an abortion. This bill would
require an abortion provider to privately provide the woman with additional written and oral
information including a sonogram portraying the entire body of the unborn child and specific
information regarding that child as disclosed by the sonogram. This bill would impose certain
notice requirements and provide penalties for violations. 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 enactment by a 2/3 vote...
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HB213
173303-1:n:02/01/2016:FC/th LRS2016-314 HB213 By Representative Pringle RFD Transportation,
Utilities and Infrastructure Rd 1 11-FEB-16 SYNOPSIS: This bill creates new crimes for theft
of cargo in commercial transportation and fifth wheel tampering and would provide 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 enactment by a
2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by
the affected entity; or the Legislature appropriates funds, or provides a local source of
revenue, to the entity for the purpose. The purpose or effect of this bill would be to require
a new or increased expenditure of local funds within the meaning of the...
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HB258
173440-1:n:02/03/2016:LFO-KF*/bdl HB258 By Representative Scott RFD Financial Services Rd 1
18-FEB-16 SYNOPSIS: Under current law, Certified Public Accountants, Attorneys, and Enrolled
Agents are required to obtain a license or certification in order to prepare tax returns in
Alabama. However, there are few provisions in place to protect consumers against individual
income tax preparers that repeatedly misrepresent information on their tax returns. This legislation
would require certain tax preparers to register with the Department, prior to preparing returns,
which will help regulate services, prohibit unregistered persons from performing said services,
and establish penalties for violators. It would also establish qualifications for registration,
requirements of disclosures to consumers, and exemptions to those obligated to register. The
legislation also establishes an Individual Tax Preparers Fund that will be used to provide
for the cost associated with the administration and...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB258.htm - 16K - Match Info - Similar pages
HB560
177285-1:n:04/19/2016:JET/th LRS2016-1624 HB560 By Representative McCutcheon RFD Transportation,
Utilities and Infrastructure Rd 1 19-APR-16 SYNOPSIS: This bill would propose a constitutional
amendment to provide for additional gasoline and diesel fuel excise taxes to bring the excise
taxes in line with the average gasoline taxes and fees levied in the four states bordering
Alabama. The revenue from the additional taxes would be paid into the Alabama Transportation
Safety Fund established in SB180, 2016 Regular Session, and would be expended only as authorized
in that act. This bill would prohibit the passage of a local law levying an excise tax on
gasoline or diesel fuel by a county, except under certain conditions. This bill would also
provide additional fees for private passenger alternative fuel vehicles and commercial alternative
fuel vehicles and would require that the fees be paid into the Alabama Transportation Safety
Fund and expended only for specific purposes. A BILL TO BE...
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