SB241
SB241 By Senators Orr and Holtzclaw ENROLLED, An Act, Relating to industrial access; to amend
Section 23-6-1, Code of Alabama 1975, to expand the use of industrial access funds by including
costs associated with access to certain military property or to projects that conduct an activity
specified in subdivision (1) of Section 40-18-372, Code of Alabama 1975. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA:Section 1. Section 23-6-1, Code of Alabama 1975, is amended to
read as follows: §23-6-1. "Where used in this chapter the following words and terms
shall be given the following respective meanings unless the context hereof clearly indicates
otherwise: "(1) CORPORATION. The public corporation authorized to be created by this
chapter. "(2) BOARD OF DIRECTORS. The board of directors of the corporation. "(3)
CODE. The Code of Alabama 1975, as amended. "(4) GOVERNMENT SECURITIES. Any bonds or
other obligations which as to principal and interest constitute direct obligations of, or
are...
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HB238
181653-1:n:02/01/2017:LFO-HP/jmb HB238 By Representative Greer RFD Ways and Means Education
Rd 1 16-FEB-17 SYNOPSIS: Currently, the State of Alabama imposes a sales and use tax on the
gross proceeds from the sale of gold, silver, and platinum bullion and coins. This bill will
exempt the gross proceeds from the sale of gold, silver, and platinum bullion and coins from
sales and use tax in the state. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4 and
40-23-62, Code of Alabama 1975, relating to sales and use tax exemptions, to exempt the gross
proceeds from the sales of gold, silver, and platinum bullion and coins from sales and use
tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-4 and 40-23-62,
Code of Alabama 1975, is amended to read as follows: §40-23-4. "(a) There are exempted
from the provisions of this division and from the computation of the amount of the tax levied,
assessed, or payable under this division the following: "(1) The gross proceeds...
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SB120
181106-1:n:01/04/2017:LFO-HP*/jmb SB120 By Senator Ward RFD Finance and Taxation Education
Rd 1 07-FEB-17 SYNOPSIS: Under current law, sales tax exemptions and use tax exemptions are
not consistent with each other. This bill standardizes sales and use tax exemptions in order
to provide uniformity for taxpayers by aligning current exemptions and incorporating certain
sales tax exemptions into the use tax law. This bill codifies existing case law regarding
the sales and use tax exemption for gross receipts received by a learned professional, and
provides that a party making sales of photographs and commissioned portraits made prior to
October 1, 2017, is not required to remit sales or use tax unless it was collected from the
purchaser. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4, Code of Alabama 1975, to
provide an exemption for gross receipts occurring from the business of a learned professional;
and to amend Section 40-23-62, Code of Alabama 1975; relating to exemptions from...
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SB235
182396-2:n:02/22/2017:LFO-HP/jmb SB235 By Senator Ward RFD Finance and Taxation Education Rd
1 23-FEB-17 SYNOPSIS: Under current law, sales tax exemptions and use tax exemptions are not
consistent with each other. This bill standardizes sales and use tax exemptions in order to
provide uniformity for taxpayers by aligning current exemptions and incorporating certain
sales tax exemptions into the use tax law. This bill provides further for the sales of photographs
and commissioned portraits. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4, Code of
Alabama 1975, to provide an exemption for gross receipts occurring from the services provided
by photographers and commissioned portrait artists; and to amend Section 40-23-62, Code of
Alabama 1975; relating to exemptions from use tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Sections 40-23-4 and 40-23-62, Code of Alabama 1975, is amended to read as follows: §40-23-4.
"(a) There are exempted from the provisions of this...
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HB213
173064-1:n:01/28/2016:LLR/cj LRS2016-81 HB213 By Representative Williams (JD) RFD County and
Municipal Government Rd 1 14-FEB-17 SYNOPSIS: This bill would authorize the city council or
other governing body of a municipality to adopt a municipal ordinance providing for parking
enforcement and collection. This bill would provide for parking enforcement civil violations.
This bill would authorize each municipality to adopt a municipal ordinance consistent with
this act. This bill would provide certain procedures to be followed by the municipality for
parking enforcement. This bill would provide that the owner of the vehicle unlawfully parked
shall be presumptively liable for a civil violation and the payment of a civil fine, but providing
procedures to contest liability. This bill would provide for jurisdiction in the municipal
court of the municipality over the civil violations and allow appeals to the circuit court
of the county where the municipality is situated for trial de novo...
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HB411
180643-2:n:02/07/2017:LFO-HP/jmb HB411 By Representative Ingram RFD Ways and Means Education
Rd 1 14-MAR-17 SYNOPSIS: Currently, the State of Alabama allows a maximum standard deduction
for taxpayers in a specified adjusted gross income range for Alabama individual income tax
purposes. This bill would expand the adjusted gross income range allowable for a maximum standard
deduction for Alabama individual income tax purposes. A BILL TO BE ENTITLED AN ACT To amend
Section 40-18-15, Code of Alabama 1975, to expand the adjusted gross income range allowable
for a maximum standard deduction. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. 40-18-15,
Code of Alabama 1975, is hereby amended as follows: §40-18-15. "(a) No deduction shall
be allowed for any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C.
§ 267 or for any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise,
there shall be allowed as deductions: "(1) All ordinary and...
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HB547
Rep(s). By Representatives McCampbell and Harbison HB547 ENROLLED, An Act, Relating to Sumter
County; to levy additional sales and use taxes to be used for the construction, maintenance,
and operation of hospital facilities in Sumter County, including the purchase of a certificate
of need; to provide for certain matters relating to the administration, collection, and enforcement
of such taxes; to provide for the effective date and termination of such taxes; to provide
for an advisory referendum regarding the levy of the taxes; to provide that such taxes may
not be abated pursuant to Chapter 9B, Title 40, Code of Alabama 1975, or otherwise; and to
authorize the pledge of such taxes by Sumter County or a public corporation acting as its
agent to secure indebtedness issued for the purposes for which the taxes are authorized. BE
IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall only apply to Sumter County.
Section 2. (a) The following words, terms and phrases where used...
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SB293
180643-2:n:02/07/2017:LFO-HP/jmb SB293 By Senators Marsh, Melson, Blackwell, Waggoner, McClendon,
Livingston and Reed RFD Finance and Taxation Education Rd 1 09-MAR-17 SYNOPSIS: Currently,
the State of Alabama allows a maximum standard deduction for taxpayers in a specified adjusted
gross income range for Alabama individual income tax purposes. This bill would expand the
adjusted gross income range allowable for a maximum standard deduction for Alabama individual
income tax purposes. A BILL TO BE ENTITLED AN ACT To amend Section 40-18-15, Code of Alabama
1975, to expand the adjusted gross income range allowable for a maximum standard deduction.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. 40-18-15, Code of Alabama 1975, is
hereby amended as follows: §40-18-15. "(a) No deduction shall be allowed for any losses,
expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for any cost
required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise,...
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SB76
SB76 ENGROSSED By Senator Smitherman A BILL TO BE ENTITLED AN ACT To amend Section 40-18-15,
Code of Alabama 1975, relating to individual income tax; to allow a taxpayer to claim a deduction
for all prenatal medical expenses separate from the deduction allowed for medical and dental
expenses; and to prohibit any deduction allowed for prenatal medical expenses from being used
in calculating the deduction for medical and dental expenses. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA:Section 1. Section 40-18-15 of the Code of Alabama 1975, is amended to read as
follows: §40-18-15. "(a) No deduction shall be allowed for any losses, expenses, or
interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for any cost required to be
capitalized in accordance with 26 U.S.C. § 263A; otherwise, there shall be allowed as deductions:
"(1) All ordinary and necessary expenses paid or incurred during the taxable year in
carrying on any trade or business, as determined in accordance with 26...
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HB600
186692-1:n:05/09/2017:FC/tj LRS2017-2098 HB600 By Representative Sessions RFD Agriculture and
Forestry Rd 1 09-MAY-17 SYNOPSIS: Under existing law, an exemption from the state sales tax
is provided for the sale of fruit or agricultural products by a person or corporation that
planted, cultivated, and harvested the fruit or agricultural product. This bill would specify
that the exemption would apply to the sale of fruit or agricultural products by the person
or corporation that planted or cultivated and harvested the fruit or agricultural product.
In addition, the gross receipts derived from the sale of pine straw products by the person
that harvested the product would be exempt from sales tax. A BILL TO BE ENTITLED AN ACT To
amend Section 40-23-4 of the Code of Alabama 1975, relating to the state sales tax, to specify
that the exemption for the sale of fruit or agricultural products includes sales of fruit
or agricultural products by a person or corporation that planted or cultivated...
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