SB78
203404-1:n:11/13/2019:FC/bm LSA2019-2881 SB78 By Senator Jones RFD Finance and Taxation Education
Rd 1 04-FEB-20 SYNOPSIS: Under existing law, a utility gross receipts tax is levied on utility
services. This bill would exempt the Floyd Cherokee Medical Center LLC from the utility gross
receipts tax. A BILL TO BE ENTITLED AN ACT Relating to the utility gross receipts tax; to
amend Section 40-21-82.1 of the Code of Alabama 1975, to exempt the Floyd Cherokee Medical
Center LLC from the tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-21-82.1
of the Code of Alabama 1975, is amended to read as follows: §40-21-82.1. "(a) Smith's
Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82.
"(b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery
Counties, Alabama, is exempt from all taxes levied under Section 40-21-82. "(c) The Bakerhill
Water Authority in Barbour County, Alabama, is exempt from all...
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HB178
203965-1:n:01/15/2020:LSA-JK/jmb HB178 By Representative Sorrell RFD Ways and Means General
Fund Rd 1 06-FEB-20 SYNOPSIS: Under existing law, ad valorem taxes are assessed on taxable
property by class. This bill would reduce ad valorem tax assessment ratios on certain taxable
property over a ten-year period beginning in the tax year 2020. A BILL TO BE ENTITLED AN ACT
To amend Section 40-8-1, Code of Alabama, 1975, relating to the assessment of property for
ad valorem tax purposes; to eliminate state ad valorem taxes on certain taxable property over
a ten-year period beginning in the tax year 2020. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Section 40-8-1, Code of Alabama 1975, is amended to read as follows: §40-8-1. "(a)
On and after October 1, 1978, with respect to ad valorem taxes levied by the state, and, unless
otherwise provided, with respect to ad valorem taxes levied by a county, municipality, or
other taxing authority other than the state, all taxable property...
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HB352
205641-1:n:02/27/2020:LSA-JS/jmb HB352 By Representative Garrett RFD Ways and Means Education
Rd 1 27-FEB-20 SYNOPSIS: Under existing law, corporate taxpayers are allowed to deduct federal
income taxes paid or accrued within the year. Corporate taxpayer income is taxed at a rate
of six and one-half percent. This bill would propose an amendment to Amendment 212 of the
Constitution of Alabama of 1901, as amended by Amendment 662 of the Constitution of Alabama
of 1901, now appearing as Section 211.03 of the Official Recompilation of the Constitution
of Alabama of 1901, as amended, to provide that the income tax rate for corporations shall
be four and three-quarters percent unless reduced by the Legislature. This amendment would
also eliminate the federal income tax deduction for corporate taxpayers. A BILL TO BE ENTITLED
AN ACT Proposing an amendment to the Constitution of Alabama of 1901, as amended; to amend
Amendment 212 to the Constitution of Alabama of 1901, as amended by Amendment...
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HB464
206859-1:n:04/17/2020:KF/cr HB464 By Representative Mooney RFD Ways and Means Education Rd
1 04-MAY-20 SYNOPSIS: This bill would provide for an exclusion from Alabama income taxation
for any federal tax credits or advance refunds resulting from the federal Coronavirus Aid,
Relief, and Economic Security Act. A BILL TO BE ENTITLED AN ACT To provide for an exclusion
from Alabama income tax for federal tax credits or advance refunds received from the federal
Coronavirus Aid, Relief, and Economic Security Act. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) Any tax credits or advance refund amounts received as a result of the federal
Coronavirus Aid, Relief, and Economic Security Act shall be excluded from Alabama individual
income taxation. (b) For taxable year 2020, any tax credits or advance refund amounts received
as a result of the federal Coronavirus Aid, Relief, and Economic Security Act shall also be
excluded from any and all calculations in determining a taxpayer's...
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SB249
205641-1:n:02/27/2020:LSA-JS/jmb SB249 By Senators Roberts and Marsh RFD Governmental Affairs
Rd 1 27-FEB-20 SYNOPSIS: Under existing law, corporate taxpayers are allowed to deduct federal
income taxes paid or accrued within the year. Corporate taxpayer income is taxed at a rate
of six and one-half percent. This bill would propose an amendment to Amendment 212 of the
Constitution of Alabama of 1901, as amended by Amendment 662 of the Constitution of Alabama
of 1901, now appearing as Section 211.03 of the Official Recompilation of the Constitution
of Alabama of 1901, as amended, to provide that the income tax rate for corporations shall
be four and three-quarters percent unless reduced by the Legislature. This amendment would
also eliminate the federal income tax deduction for corporate taxpayers. A BILL TO BE ENTITLED
AN ACT Proposing an amendment to the Constitution of Alabama of 1901, as amended; to amend
Amendment 212 to the Constitution of Alabama of 1901, as amended by Amendment...
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SB328
204280-1:n:02/14/2020:FC/ma LSA2020-299 SB328 By Senator Burkette RFD Local Legislation Rd
1 04-MAY-20 A BILL TO BE ENTITLED AN ACT To authorize the Montgomery County Commission, pursuant
to Amendment No. 373 to the Constitution of Alabama of 1901, to increase the rate at which
there may be levied and collected by the county, on all taxable property situated within the
Montgomery School Tax District, the special ad valorem tax authorized by Amendment No. 382
of the Constitution of Alabama of 1901, to be levied at the rate of 3 mills on each dollar
of assessed value, to a maximum rate for any tax year equal to $1.85 on each one hundred dollars
(18.5 mills on each dollar) of assessed value. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The following words and phrases shall have the following meanings: (1) AMENDMENT
NO. 3. Amendment No. 3 of the Constitution of Alabama 1901, proposed by Act 60, 1915 Regular
Session, now appearing as Sections 269.01 and 269.02 of the Official...
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HB249
204633-1:n:02/06/2020:JET*/tgw LSA2020-516 HB249 By Representatives Oliver, Brown (C), Stringer,
Reynolds, Isbell, Lipscomb, Pettus, Whorton, Hurst, Pringle, Johnson, Shaver and Sells RFD
Ways and Means General Fund Rd 1 13-FEB-20 SYNOPSIS: Under current law, motor vehicles owned
by Alabama incorporated volunteer rescue squads and used exclusively as life saving, rescue,
or first aid vehicles without profit are exempt from the payment of license and registration
fees and ad valorem tax. This bill provides the exemption from the payment of license and
registration fees and ad valorem tax for utility trailers owned by volunteer rescue squads.
A BILL TO BE ENTITLED AN ACT Related to volunteer rescue squads; to amend Section 32-11-2,
Code of Alabama 1975, to provide an exemption from the payment of license and registration
fees and ad valorem taxes for utility trailers. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Section 32-11-2 Code of Alabama 1975, is amended to read as...
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HB467
Rep(s). By Representative Ledbetter HB467 ENROLLED, An Act, Relating to DeKalb County; to amend
Section 45-25-250.17 of the Code of Alabama 1975, to further provide for the distribution
of funds accruing from certain filing and recording fees accruing to the county. BE IT ENACTED
BY THE LEGISLATURE OF ALABAMA:Section 1. Section 45-25-250.17 of the Code of Alabama 1975,
is amended to read as follows: §45-25-250.17. "Beginning with the 1993-94 2020-2021
fiscal year, the DeKalb County Commission shall appropriate annually to the DeKalb County
Rural Water Authority the balance remaining when the total funds accruing from the filing
and recording fees levied by Resolution No. 92-1013-05, adopted by the county commission on
October 13, 1992, and the additional delinquent payment penalties on ad valorem taxes imposed
by Section 45-25-241, are subtracted from two hundred fifty thousand dollars ($250,000). The
total revenues raised each month by the resolution and the act during the 1991-92...
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SB130
204172-1:n:02/03/2020:JET/tgw LSA2019-3296 SB130 By Senators Scofield and Livingston RFD Fiscal
Responsibility and Economic Development Rd 1 06-FEB-20 SYNOPSIS: Under existing law, the state
or a county or municipal governing body may enter into a contract or agreement with a private
auditing or collecting firm to audit the books and records of a taxpayer and collect any taxes
due. This bill would prohibit a private auditing or collecting firm from recovering certain
costs from a taxpayer. A BILL TO BE ENTITLED AN ACT Relating to taxation; to add Section 40-29-20.1,
to the Code of Alabama 1975, to prohibit private auditing or collecting firms from recovering
certain expenses from taxpayers. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section
40-29-20.1, is added to the Code of Alabama 1975, to read as follows: §40-29-20.1. (a) Notwithstanding
Section 40-29-20, Code of Alabama 1975, or any other law to the contrary, a private auditing
or collecting firm may not recover any...
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SB181
204633-1:n:02/06/2020:JET*/tgw LSA2020-516 SB181 By Senators Butler, Ward, Sanders-Fortier,
Scofield, Gudger, Roberts, Livingston and Barfoot RFD Governmental Affairs Rd 1 13-FEB-20
SYNOPSIS: Under current law, motor vehicles owned by Alabama incorporated volunteer rescue
squads and used exclusively as life saving, rescue, or first aid vehicles without profit are
exempt from the payment of license and registration fees and ad valorem tax. This bill provides
the exemption from the payment of license and registration fees and ad valorem tax for utility
trailers owned by volunteer rescue squads. A BILL TO BE ENTITLED AN ACT Related to volunteer
rescue squads; to amend Section 32-11-2, Code of Alabama 1975, to provide an exemption from
the payment of license and registration fees and ad valorem taxes for utility trailers. BE
IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 32-11-2 Code of Alabama 1975,
is amended to read as follows: §32-11-2. "Motor vehicles and utility...
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