SB442 Summary

• Amends Section 40-18-15 of the Alabama Code to allow spouses filing separate tax returns to independently choose between itemized deductions or the optional standard deduction if they have lived apart for the entire tax year.

• Currently requires both spouses to claim the same deduction method (either both take optional standard deduction or both itemize) when filing separately; this bill eliminates that requirement for separated spouses.

• Permits each spouse living apart for the entire year to claim deductions independently, with neither spouse able to claim deductions for expenses paid by the other spouse.

• Effective for tax returns filed for the 2013 tax year and all subsequent tax years.