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AL HB475
Bill
Status
4/9/2015
Primary Sponsor
John Knight
Click for details
AI Summary
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Proposes repeal of Amendment 225 (Section 211.04) of the Alabama Constitution of 1901, which currently allows individual taxpayers to deduct federal income taxes paid or accrued when calculating state income tax liability.
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Requires approval by a majority of qualified electors voting at the next statewide primary, general, or special election held for that purpose.
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Election officials must assign a ballot number and display the amendment description as "Proposing an amendment to the Constitution of Alabama of 1901, to repeal Amendment 225...which relates to the deduction of federal income taxes from income subject to state income tax" followed by Yes/No voting options.
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Upon voter approval, the federal income tax deduction would be eliminated from Alabama's state income tax calculations.
Legislative Description
Federal income tax deduction repealed from state income taxation, Amendment 225, Constitution of Alabama of 1901, repealed, const. amend.
Constitutional Amendments
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
4/9/2015