|
SB4
202593-3:n:07/16/2019:LSA-JF/ccd SB4 By Senator Elliott RFD Finance and Taxation Education
Rd 1 04-FEB-20 SYNOPSIS: This bill would establish an income tax credit for eligible taxpayers
who pay toll fees to certain toll roads, bridges, or tunnels that are constructed with public
funds. A BILL TO BE ENTITLED AN ACT Relating to taxation; to provide an income tax credit
for eligible taxpayers who pay toll road or bridge fees to the Alabama Toll Road, Bridge,
and Tunnel Authority, or to a concessionaire of the Authority. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. (a) As used in this Chapter, the following terms shall have the following
meanings: (1) AUTHORITY. The Alabama Toll Road, Bridge, and Tunnel Authority, as defined in
Section 23-2-142, Code of Alabama 1975. (2) AUTHORITY PROJECT. Any type of transportation
project constructed or to be constructed on or after the effective date of this act by or
on behalf of the authority using public funds of the state, including a...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB4.htm - 4K - Match Info - Similar pages
SB5
202628-1:n:07/18/2019:AHP/bm LSA2019-2202 SB5 By Senator Chesteen RFD Finance and Taxation
Education Rd 1 04-FEB-20 SYNOPSIS: Under existing law, Alabama taxpayers not currently residing
in the state, and who serve as active duty members of the United States Army, United States
Navy, United States Air Force, United States Marine Corps, or United States Coast Guard, or
who serve in any of the reserve components of the United States Armed Forces, or who serve
in the Alabama Army National Guard or Alabama Air National Guard, do not have an option for
deducting military pay and allowances on Alabama individual income tax returns while stationed
outside of the State of Alabama. This bill would grant a state income tax deduction for military
pay and allowances to Alabama taxpayers not currently residing in the state, and who serve
as active duty members of the United States Army, United States Navy, United States Air Force,
United States Marine Corps, or United States Coast Guard, or who...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB5.htm - 4K - Match Info - Similar pages
HB122
203857-1:n:01/21/2020:PMG*/tj LSA2019-3160 HB122 By Representative Sorrell RFD Ways and Means
Education Rd 1 04-FEB-20 SYNOPSIS: This bill would exclude from gross income of individuals
the net capital gain derived from the exchange of precious metal bullion. This bill would
also include as a deduction of individuals from gross income the net capital loss derived
from the exchange of precious metal bullion. A BILL TO BE ENTITLED AN ACT Relating to state
income tax as for individuals; to amend Sections 40-18-14 and 40-18-15, Code of Alabama 1975;
to exclude net capital gains and losses derived from the exchange of precious metal bullion
from state income taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act
shall be known and may be cited as the Sound Money Tax Neutrality Act.Section 2. Sections
40-18-14 and 40-18-15, Code of Alabama 1975, are amended to read as follows: §40-18-14. "The
term "gross income" as used herein: "(1) Includes gains, profits and income...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB122.htm - 24K - Match Info - Similar pages
HB41
204151-1:n:01/22/2020:MAP/ma LSA2020-0207 HB41 By Representative Lee RFD Ways and Means Education
Rd 1 04-FEB-20 SYNOPSIS: Under existing law, active duty members of the United States Marine
Corps, Navy, Air Force, Army, Coast Guard, or Alabama National Guard do not have an option
for deducting their active duty military pay and allowances on their Alabama individual income
tax returns while stationed outside of Alabama. This bill would grant a deduction to active
duty members of the U.S. Armed Forces on their Alabama individual income tax return for active
duty military pay and allowances. This bill also would require the service member to certify
annually to the Department of Revenue his or her current residence status and would require
the Department of Revenue to adopt rules necessary for the enforcement of the act. A BILL
TO BE ENTITLED AN ACT To provide for a deduction on the Alabama individual income tax return
for active duty military pay and allowances for residents stationed...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB41.htm - 2K - Match Info - Similar pages
HB276
Rep(s). By Representative Lovvorn HB276 ENGROSSED A BILL TO BE ENTITLED AN ACT Relating to
taxation; to provide an income tax credit for the construction, acquisition, or installation
of a qualified storm shelter. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a)
As used in this act, the following terms shall have the following meanings: (1) MANUFACTURED
HOME. Any structure built to the Manufactured Home Construction and Safety Standards that
displays a red certification label on the exterior of each transportable section. (2) PRIMARY
RESIDENCE. Any manufactured home or single family residence building that is the legal residence
of the taxpayer and is used for purposes of the taxpayer's income tax calculation. (3) QUALIFIED
STORM SHELTER. A storm shelter or safe room to which all of the following apply: a. The design
is capable of withstanding an EF5 tornado. b. The shelter or room is placed in service as
an attachment to the taxpayer's primary residence, or on the same lot...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB276.htm - 7K - Match Info - Similar pages
SB197
205023-1:n:02/18/2020:LK/tj LSA2020-673 SB197 By Senator Whatley RFD Agriculture, Conservation
and Forestry Rd 1 18-FEB-20 SYNOPSIS: This bill would establish an income tax credit for eligible
taxpayers who incur costs for the construction, acquisition, or installation of a qualified
storm shelter, as defined. A BILL TO BE ENTITLED AN ACT Relating to taxation; to provide an
income tax credit for the construction, acquisition, or installation of a qualified storm
shelter. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) As used in this act,
the following terms shall have the following meanings: (1) MANUFACTURED HOME. Any structure
built to the Manufactured Home Construction and Safety Standards that displays a red certification
label on the exterior of each transportable section. (2) PRIMARY RESIDENCE. Any manufactured
home or single family residence building that is the legal residence of the taxpayer and is
used for purposes of the taxpayer's income tax calculation. (3)...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB197.htm - 6K - Match Info - Similar pages
HB180
204139-1:n:01/16/2020:LSA-KF/jmb HB180 By Representative McMillan RFD State Government Rd 1
06-FEB-20 SYNOPSIS: This bill would authorize the Commissioner of the Department of Revenue
to temporarily waive requirements associated with the International Fuel Tax Agreement and
the International Registration Plan during a declared state of emergency or disaster to help
affected areas. A BILL TO BE ENTITLED AN ACT To authorize the Commissioner of the Department
of Revenue to temporarily waive requirements for the International Fuel Tax Agreement and
the International Registration Plan during a declared state of emergency or disaster. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-2-11, Code of Alabama 1975, is
amended to read as follows: §40-2-11. "It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: "(1) To have and exercise general and complete supervision and control of the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB180.htm - 13K - Match Info - Similar pages
HB258
198737-1:n:04/04/2019:FC/bm LSA2019-1195 HB258 By Representatives Crawford, Greer, Pettus,
Shedd, Reynolds, Ledbetter, Lovvorn, Allen, Marques and Sorrells RFD County and Municipal
Government Rd 1 18-FEB-20 SYNOPSIS: Under existing law, a municipality may require a business
to obtain a local business license that is based on gross receipts. This bill would allow
any business paying a municipal business license based on gross receipts to deduct from gross
receipts any excise tax imposed by the federal, state, and local governments. A BILL TO BE
ENTITLED AN ACT Relating to municipalities; to amend Section 11-51-90.1, Code of Alabama 1975,
relating to the municipal business license tax; to specify that the definition of gross receipts
does not include any excise tax imposed by the federal, state, and local governments. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 11-51-90.1, Code of Alabama 1975,
is amended to read as follows: §11-51-90.1. "As used in this article, the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/HB258.htm - 8K - Match Info - Similar pages
SB112
204139-1:n:01/16/2020:LSA-KF/jmb SB112 By Senator Figures RFD Governmental Affairs Rd 1 04-FEB-20
SYNOPSIS: This bill would authorize the Commissioner of the Department of Revenue to temporarily
waive requirements associated with the International Fuel Tax Agreement and the International
Registration Plan during a declared state of emergency or disaster to help affected areas.
A BILL TO BE ENTITLED AN ACT To authorize the Commissioner of the Department of Revenue to
temporarily waive requirements for the International Fuel Tax Agreement and the International
Registration Plan during a declared state of emergency or disaster. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA:Section 1. Section 40-2-11, Code of Alabama 1975, is amended to read as follows:
§40-2-11. "It shall be the duty of the Department of Revenue, and it shall have the
power and authority, in addition to the authority now in it vested by law: "(1) To have
and exercise general and complete supervision and control of the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB112.htm - 13K - Match Info - Similar pages
SB275
198737-1:n:04/04/2019:FC/bm LSA2019-1195 SB275 By Senator Allen RFD Governmental Affairs Rd
1 05-MAR-20 SYNOPSIS: Under existing law, a municipality may require a business to obtain
a local business license that is based on gross receipts. This bill would allow any business
paying a municipal business license based on gross receipts to deduct from gross receipts
any excise tax imposed by the federal, state, and local governments. A BILL TO BE ENTITLED
AN ACT Relating to municipalities; to amend Section 11-51-90.1, Code of Alabama 1975, relating
to the municipal business license tax; to specify that the definition of gross receipts does
not include any excise tax imposed by the federal, state, and local governments. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA:Section 1. Section 11-51-90.1, Code of Alabama 1975, is amended
to read as follows: §11-51-90.1. "As used in this article, the following terms shall
have the following meanings: "(1) BUSINESS. Any commercial or industrial activity...
alisondb.legislature.state.al.us/alison/searchableinstruments/2020RS/bills/SB275.htm - 8K - Match Info - Similar pages
|