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SB146
204156-1:n:02/03/2020:KMS*/tj LSA2020-210 SB146 By Senator Price RFD Governmental Affairs Rd
1 06-FEB-20 SYNOPSIS: Under existing law, the State Board of Auctioneers is responsible for
the licensing and regulation of auctioneers and apprentice auctioneers. This bill would provide
further for the qualifications for licensure and grounds for denying a license. This bill
would provide for the issuance of a single use auction license annually. This bill would establish
inactive status for a licensee and for the restoration of an inactive license. This bill would
remove all residency requirements for licensure. This bill would provide further for the conduct
of auctions without a license, would specify certain conditions regarding auction companies,
and would provide further for the actions required of auctioneers in the conduct of auctions.
This bill would provide further for instances in which disciplinary actions are warranted,
and would authorize the board to employ an investigator to...
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HB484
Rep(s). By Representative Warren HB484 ENROLLED, An Act, Relating to Macon County; to amend
Sections 3 and 9 of Act 2019-337 of the 2019 Regular Session, now appearing as Sections 45-44-247.02
and 45-44-247.08 of the Code of Alabama 1975, authorizing the Macon County Commission to levy
an additional sales and use tax for ambulance service, to extend the tax. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA:Section 1. Sections 3 and 9 of Act 2019-337 of the 2019 Regular
Session, now appearing as Sections 45-44-247.02 and 45-44-247.08 of the Code of Alabama 1975,
are amended to read as follows: §45-44-247.02. "(a) The Macon County Commission, upon
a majority vote of the members and in addition to all other taxes, may levy a sales and use
tax in an amount up to a one-half of one percent on sales, use, storage, consumption, or gross
receipts in the county. The tax authorized by this part may only be levied until November
30, 2020 January 30, 2022. "(b) The gross receipts of any business and...
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HB131
203716-2:n:01/07/2020:LSA-JP/jmb HB131 By Representative Sorrell RFD Ways and Means Education
Rd 1 04-FEB-20 SYNOPSIS: Under existing law, the state imposes sales or use taxes upon certain
persons, firms, or corporations. Sales of certain items are taxed at a reduced rate. Sales
of other items are exempt from the taxes. This bill would phase out the state sales and use
taxes on food by reducing the rates by one fifth of a percentage point over an twenty-part
reduction schedule beginning September 1, 2021. A BILL TO BE ENTITLED AN ACT To phase out
the state sales and use taxes on food by reducing the rate by one fifth of a percentage point
over an twenty-part reduction schedule beginning September 1, 2021. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. DEFINITIONS. For purposes of Section 2 of this act, the following terms
are defined as follows: (1) FOOD. Food as defined in 7 U.S.C. §2011, et seq., for the purposes
of the federal Supplemental Nutrition Assistance Program...
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HB353
205816-1:n:02/27/2020:LSA-KF/jmb HB353 By Representative Garrett RFD Ways and Means Education
Rd 1 27-FEB-20 SYNOPSIS: Under existing law, financial institutions are taxed at a rate of
six and one-half percent of net income and allowed to deduct federal income taxes paid or
accrued during the taxpayers tax year. Under existing law, corporate income taxpayers are
taxed at a rate equal to six and one-half percent of taxable income and allowed to deduct
federal income taxes paid or accrued within the year. Under existing law, the apportionment
factor for most corporate income taxpayers is calculated using a three-factor apportionment
formula, with the sales factor double-weighted. The 2017 federal Tax Cuts and Jobs Act eliminated
or limited business deductions and created new classes of income for corporate income taxpayers.
Since Alabama is a rolling conformity state, Alabama automatically conforms to many of the
federal tax changes without new legislation. This bill would decrease the...
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SB250
205816-1:n:02/27/2020:LSA-KF/jmb SB250 By Senators Roberts and Marsh RFD Finance and Taxation
Education Rd 1 27-FEB-20 SYNOPSIS: Under existing law, financial institutions are taxed at
a rate of six and one-half percent of net income and allowed to deduct federal income taxes
paid or accrued during the taxpayers tax year. Under existing law, corporate income taxpayers
are taxed at a rate equal to six and one-half percent of taxable income and allowed to deduct
federal income taxes paid or accrued within the year. Under existing law, the apportionment
factor for most corporate income taxpayers is calculated using a three-factor apportionment
formula, with the sales factor double-weighted. The 2017 federal Tax Cuts and Jobs Act eliminated
or limited business deductions and created new classes of income for corporate income taxpayers.
Since Alabama is a rolling conformity state, Alabama automatically conforms to many of the
federal tax changes without new legislation. This bill would...
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SB301
206243-1:n:03/10/2020:FC/bm LSA2020-971 SB301 By Senator Smitherman RFD Finance and Taxation
Education Rd 1 12-MAR-20 A BILL TO BE ENTITLED AN ACT To add Section 40-9-26.2 to the Code
of Alabama 1975, to provide an exemption to TWG 2021 Birmingham Foundation from the payment
and collection of all state, county, and municipal sales, use, license, and ad valorem taxes;
and to provide for an expiration of the exemptions provided by this act. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA: Section 1. Section 40-9-26.2 is added to the Code of Alabama 1975,
to read as follows: §40-9-26.2 TWG 2021 Birmingham Foundation, an Alabama nonprofit corporation,
is exempted from paying or collecting any state, county, and municipal sales, use, and license
taxes with respect to the World Games 2021 event to be conducted by the TWG 2021 Birmingham
Foundation in Alabama, including, without limitation, taxes with respect to the purchase or
use of property by TWG 2021 Birmingham Foundation and the gross...
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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...
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HB449
206243-1:n:03/10/2020:FC/bm LSA2020-971 HB449 By Representatives Garrett, Faulkner, Carns,
Rafferty, Drake, Rogers, South, Farley, Wheeler, Moore (M), Hollis, Coleman and Givan RFD
Ways and Means Education Rd 1 12-MAR-20 A BILL TO BE ENTITLED AN ACT To add Section 40-9-26.2
to the Code of Alabama 1975, to provide an exemption to TWG 2021 Birmingham Foundation from
the payment and collection of all state, county, and municipal sales, use, license, and ad
valorem taxes; and to provide for an expiration of the exemptions provided by this act. BE
IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 40-9-26.2 is added to the Code
of Alabama 1975, to read as follows: §40-9-26.2 TWG 2021 Birmingham Foundation, an Alabama
nonprofit corporation, is exempted from paying or collecting any state, county, and municipal
sales, use, and license taxes with respect to the World Games 2021 event to be conducted by
the TWG 2021 Birmingham Foundation in Alabama, including, without limitation,...
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SB165
SB165 ENGROSSED By Senator Melson A BILL TO BE ENTITLED AN ACT Relating to the medical use
of cannabis; to add a new Chapter 2A to Title 20, Code of Alabama 1975; to amend Section 13A-7-2,
Code of Alabama 1975; to create the Compassion Act; to provide civil and criminal protections
to certain patients with a qualifying medical condition who have a valid medical cannabis
card for the medical use of cannabis; to establish the Alabama Medical Cannabis Commission
and provide for its membership and duties; to provide for certification of patients to authorize
use of medical cannabis; to license and regulate the cultivation, processing, transporting,
testing, and dispensing of medical cannabis; to prohibit certain types of medical cannabis
products; to provide for patient registry and seed-to-sale tracking; to impose taxes; to provide
certain legal protections for users of medical cannabis; to provide certain legal protections
for employers; to provide further for workers' compensation...
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HB64
203898-1:n:01/06/2020:LSA-BY/jmb HB64 By Representative Pringle RFD State Government Rd 1 04-FEB-20
SYNOPSIS: This bill would update sections of the code related to statutorily exempt entities
to include only those that have obtained and are retaining a current certificate of exemption
as required by law. This bill would also repeal sections of the code related to statutorily
exempt entities that have not obtained or are not retaining a current certificate of exemption
as required by law. A BILL TO BE ENTITLED AN ACT Relating to sales and use taxes; to update
the code sections related to statutorily exempt entities to include only those that have obtained
and are retaining a current certificate of exemption; to repeal code sections relating to
statutorily exempt entities that have not obtained or are not retaining a current certificate
of exemption. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-9-12, 40-9-13,
40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, and 40-23-5, as...
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