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AL SB235
Bill
Status
2/16/2016
Primary Sponsor
Rodger Smitherman
Click for details
AI Summary
SB235 Summary
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Allows Alabama individual income taxpayers to deduct all prenatal medical expenses on their state income tax returns.
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Creates a separate deduction for prenatal medical expenses that is distinct from the existing medical and dental expenses deduction under Section 40-18-15(a)(13).
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Prohibits prenatal medical expense deductions from being used in calculating the medical and dental expenses deduction if both are claimed on the same return.
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Becomes effective for taxable years beginning after December 31, 2016.
Legislative Description
Individual income tax, providing for the deduction of prenatal medcal expenses, Sec. 40-18-15 am'd.
Taxation
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation Education
2/16/2016