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AL HB181

Bill

Status

Introduced

2/9/2017

Primary Sponsor

Nathaniel Ledbetter

Click for details

Origin

House of Representatives

Regular Session 2017

AI Summary

  • Exempts small business owners from state property tax on tangible business personal property valued at $20,000 or less
  • Defines a small business owner as a business organization with headquarters or principal place of business in Alabama and 75 or fewer employees during the tax year prior to filing a business personal property tax return
  • Requires the business to be duly formed, organized, or qualified to do business in the state
  • Becomes effective on the first day of the third month following passage and approval by the Governor

Legislative Description

Taxation, exempt small business owners having personal business property of less than $20,000 from tax

Taxation

Last Action

Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund

2/9/2017

Committee Referrals

Ways and Means General Fund2/9/2017

Full Bill Text

No bill text available