SJR 81 Summary

• Establishes the Alabama Simplified Flat Tax Study Commission to evaluate and recommend simplifications and reductions to Alabama's personal and corporate income tax rates through flat tax implementation.

• Commission membership includes legislative leadership (Speaker, President Pro Tempore, and relevant committee chairs), the Department of Revenue Commissioner, tax law experts (attorney and certified public accountant), and one minority party member each from the Senate and House.

• Commission shall meet after the 2015 legislative session adjourns to organize and develop a study plan for examining Alabama's income tax laws and considering alternative structures.

• Commission must publish findings and recommendations for amending Alabama laws and the state constitution by the first day of the 2016 Regular Legislative Session or as soon as practicable thereafter.

• Legislative members receive compensation, per diem, and travel expenses in accordance with Amendment 871 of the Alabama Constitution, funded from appropriated legislative funds.