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40-18-15.3
Section 40-18-15.3 Deductions for health insurance premiums. (a) As used in this section, the
following terms shall have the following meanings: (1) QUALIFYING EMPLOYEES. Alabama resident
employees who are employed by qualifying employers, earn no more than $50,000 of wages in
the applicable tax year, and report no more than $75,000 of adjusted gross income on their
Alabama individual income tax return ($150,000 if married filing jointly) for the applicable
year. (2) QUALIFYING EMPLOYERS. Employers with less than 25 employees. (b) For tax years beginning
after December 31, 2010, in addition to any other Alabama income tax deduction that a qualifying
employee may be entitled to with respect to the payment of health insurance premiums, qualifying
employees shall be allowed to deduct from Alabama gross income 100 percent of the amounts
they pay as health insurance premiums as part of an employer provided health insurance plan
provided by a qualifying employer. (c) In addition to any other...
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40-18-166
Section 40-18-166 "Accumulated adjustments account" defined; application generally;
"S period" defined; applicability of subdivision (c)(1) of Section 40-18-165 to
certain distributions; "affected shareholder" defined. (a)(1) Except as provided
in subsection (b), for purposes of this article, the term "accumulated adjustments account"
means an account of the Alabama S corporation which is adjusted for the S period in a manner
similar to the adjustments under Section 40-18-164 hereof including subdivision (4) of subsection
(c), except that no adjustment shall be made for income and related expenses which are exempt
from tax under this chapter and the phrase "but not below zero" shall be disregarded
in Section 40-18-164(c)(2)a. (2) In the case of any redemption which is treated as an exchange
under Section 40-18-36, the adjustment in the accumulated adjustments account shall be an
amount which bears the same ratio to the balance in the account as the number of shares redeemed
in such...
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40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions.
When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares
for compensation, or who employs one or more persons to prepare for compensation, any income
tax return or claim for refund, required to be filed pursuant to this chapter. The preparation
of a substantial portion of a return or claim for refund shall be treated as the preparation
of that return or claim for refund. (b) A person is not an income tax preparer if all he or
she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical
assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is
regularly and continuously employed, or for an affiliate of that employer, including a subchapter
K entity for which he or she prepares a return; 3. prepares...
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40-9-37
Section 40-9-37 Military death benefits. (a) This section shall be known and may be cited as
the Jason Barfield Act. (b) Any payment made by the United States Department of Defense as
a result of the death of a member of the Armed Forces of the United States who has been killed
in action in a United States Department of Defense designated combat zone and was a resident
of the State of Alabama at the time of his or her death shall be exempt from Alabama income
tax during the taxable year in which the individual is declared deceased by the Armed Forces.
Any income earned by the spouse of a member of the Armed Forces of the United States who has
been killed in action in a United States Department of Defense designated combat zone shall
be exempt from Alabama income tax during the taxable year in which the individual is declared
deceased by the Armed Forces. (c) In any case where income tax has been paid upon any income
exempt pursuant to subsection (b), the tax monies shall be refunded to...
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41-1-20
Section 41-1-20 Establishment of remittance requirements; applicability; payment procedures.
(a) Any state agency may establish a requirement, within its area of administrative responsibility,
that every person, corporation or partnership, owing, in connection with an individual transaction
consisting of any State of Alabama tax return, fee, report or other document, or any other
obligation of indebtedness to the state, an amount of money, as specified in subsection (b)
shall pay such tax liability, fee, or obligation to the state no later than the date such
payment or remittance of funds is required by law, in funds which are immediately available
to the state on the first banking day following the due date of payment. (b) The determination
as to which persons, corporations or partnerships shall be subject to the remittance provisions
of this article is based on individual payments made during a calendar year, rather than the
aggregate of payments made during a calendar year. Persons,...
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45-5-241.20
Section 45-5-241.20 Additional ad valorem tax; Water Authority created; referendum. (a) Pursuant
to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Blount
County Commission may levy, in addition to any other tax, an ad valorem tax in the amount
of two mills on each dollar of taxable property in the county. The revenue from the additional
tax shall be paid to the Blount County Water Authority Trust Fund, which shall be a separate
fund within the county general fund and shall be used only for the expansion of existing facilities
and service of water authorities in the county. There is created the Blount County Water Authority
which shall administer the fund. The authority shall be composed of one member from each town
council if the town council operates the water department, one member from each water authority,
one member for each water board in existence on May 15, 1992, and one member appointed by
the county commission. All appointees to the authority...
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40-18-70
Section 40-18-70 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the
Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined in
the Internal Revenue Code, as amended from time to time. An employer is required to withhold
tax from the wages of employees to the extent that such wages are earned in Alabama, whether
the employee is a resident or a nonresident of the state. (3) INTERNAL REVENUE CODE. The Internal
Revenue Code of the United States, as amended from time to time. (4) PROVISIONAL CONSTRUCTION
EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated
group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees
in a construction project for qualified property located in a tax increment district in which
not less than 50 percent, by area, of the real property...
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24-11-7
Section 24-11-7 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Deduction of Contributions,
Exclusion of Earnings, and Limitations. (a) Except as otherwise provided in this chapter and
subject to the limitations under this section, a first-time and second chance home buyer savings
account holder shall be entitled to a state tax deduction, subject to the limitations of this
section, not to exceed five thousand dollars ($5,000) for an account holder who files an individual
tax return or ten thousand dollars ($10,000) for joint account holders who file a joint tax
return, for contributions made by the account holder to a first-time and second chance home
buyer savings account during the tax year in which the deduction is claimed. (b) Except as
otherwise provided in this chapter and subject to the limitations under this section, earnings
from the first-time and second chance home buyer...
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28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the
licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise
tax on every person licensed under the provisions of said Chapter 3A who sells, stores or
receives for the purpose of distribution, to any person, firm, corporation, club or association
within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured
by and graduated in accordance with the volume of sales by such person of malt or brewed beverages,
and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof.
(b) Collection. The tax levied by subsection (a) of this section shall be collected by the
Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of
all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be
unlawful for any person, firm, corporation, club or association...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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