HB257 Summary

• Amends Section 40-18-15, Code of Alabama 1975, to allow married taxpayers filing separate returns to independently elect the optional standard deduction without requiring both spouses to make the same choice, provided they have lived apart for the entire year.

• When spouses have lived apart for the entire tax year, each spouse may claim either the optional standard deduction or itemized deductions independently rather than both being required to use the same method.

• Maintains the restriction that neither spouse may claim a deduction for expenses paid by the other spouse.

• Effective for tax returns filed for the 2014 and subsequent tax years, becoming effective on the first day of the third month following passage and gubernatorial approval.