HB568 Summary

• Amends Section 40-18-27 of the Alabama Code to provide innocent spouse relief for joint filers who are jointly and severally liable for state income taxes.

• Allows an innocent spouse or husband or wife to be relieved of certain tax liabilities to the same extent and manner as provided under federal law under Internal Revenue Code Sections 6015(c) and 6015(f).

• References federal innocent spouse provisions as the standard for determining relief eligibility and scope under Alabama state income tax law.

• Becomes effective upon passage and approval by the Governor or upon otherwise becoming law.