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AL SB26
Bill
AI Summary
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Exempts income earned by Alabama-resident military personnel on active duty in combat zones or qualified hazardous duty areas from state income taxes.
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Defines combat zone as an area designated by the President of the United States where U.S. Armed Forces are engaging or have engaged in combat.
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Defines qualified hazardous duty area as locations certified by the Department of Defense where combat zone tax benefits are recognized for supporting military operations.
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Requires the Commissioner of the Department of Revenue to promulgate and implement necessary rules to administer the exemption.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Military personnel, on active duty deployed outside of State of Alabama in a combat zone or a qualified hazardous duty area and who are Alabama residents, compensation exempt from state income tax, duties to Revenue Department (2011-20196)
Taxation
Last Action
Motion to Read a Third Time and Pass adopted Roll Call 81
3/24/2011